Directions of the Development and Ways for the Improvement of Government Auditing of Budget Programs in the Context of Economic Transformations of Ukraine

Анотація

The aim of the article is to analyze foreign experience in conducting performance audit and justify the possibility of its adaptation to the domestic practice of government auditing of budget programs, as well as to determine strategic development vectors and ways to reform government auditing of budget programs in Ukraine in the context of economic transformations. In the course of the research, there considered the essence of government financial audit and one of its forms — government auditing of budget programs (“performance audit”). It is found that the economic essence of government auditing of budget programs is manifested in the need to introduce adequate methods to monitor the undertaking of budget expenditures in the form of a budget program. It is substantiated that the establishment of government auditing of budget programs is associated with certain trends, but the presence in Ukraine of a number of problems and unresolved issues regarding its comprehensive conduct determine the need and special relevance of studying and applying foreign experience in this area of financial and budgetary relations. Taking into account the foreign experience in this field as well as the fact that the current model of conducting government audits of budget programs in Ukraine today is characterized by a number of problematic issues, there proposed strategic vectors for the development of both government financial auditing in general and government auditing of budget programs in particular. They will contribute to ensuring an effective and rational use of public finance in the process of implementing budget programs, which are crucial for the economic development of Ukraine and welfare of its citizens. Prospects for further research are to identify ways for improving the effectiveness of government auditing of budget programs by government financial control authorities.

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