Government financial audit as a variety of financial control: comparative legal analysis

Анотація

The article examines domestic research by representatives of the science of financial law to determine the main approaches to understanding the financial and legal category of «public financial control». The necessity to develop a single concept of the system of state financial control of Ukraine in accordance with international standards is substantiated. The main positions on the relationship between the concepts of «public financial control» and «public financial audit» are studied. The result of the study is the definition of «public financial audit» as the main type of public financial control, aimed at verifying the effectiveness of budget funds or other state assets by budgetary institutions, state enterprises and businesses, prevention of financial offenses, accuracy of accounting and correctness of financial statements. functioning of the internal control system. A number of problematic aspects have been identified, in particular the imperfection of the current legislation in the aspect of determining the place of audit in the financial control system. It is emphasized that the formation of a clear system of public financial control will be able to ensure the effective implementation of public financial audit. Given the European integration processes, it is necessary for Ukraine to harmonize national legislation with international norms and standards, according to which in financial law the concept of «public financial control» is not used, but the concept of «public financial audit» is used. It is objectively necessary to develop a unified approach to understanding the system of state financial control of Ukraine and determining the place of state financial audit in this system.

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