STATE FINANCIAL AUDIT OF INVESTMENT PROJECTS AS AN ELEMENT OF PUBLIC FINANCIAL CONTROL

Анотація

The research object is the process of state financial audit of investment projects. The article is devoted to scientific substantiation of theoretical positions and improvement of organizational and technological stages of financial audit of investment projects of domestic enterprises. An analysis of the stages of formation and development of the state audit in Ukraine, which in the author's opinion can be nominally divided into five periods. The author believes that one of the most problematic areas is the second period of establishment and development of the state audit in Ukraine in general and state financial audit of investment projects in particular. In the course of the research the system of general scientific and special research methods was used: logical summarization — to summarize theoretical models, to reveal substantive and typological characteristics, structural-logical analysis — to identify the interconnections between the main concepts of the study and its stages, graph theory — to picture the interrelation of the concept's thesaurus; system approach — to explain the content; graphical method — to construct theoretical and practical research positions schematically. Analyzed the current theoretical basis of the state financial audit in general and the state financial audit of investment projects in particular. It was found that it is characterized by a certain confusion and residual unambiguity of the key understandings. In addition, there are systemic problems related to the establishment of the state audit system and determining the place of the state financial audit of investment projects in it. To disclose these issues the author proposed to disclose the essence of the concept of "state financial audit of investment programs" by summarizing the modern definitions of this concept and strengthening approaches to its definition. Through a thorough analysis of theoretical foundations of the state financial audit of investment projects, the author tries to give his own definition of the notion of state financial audit of investment projects. The novelty of the proposed definition lies in taking into account such features as the expected result of the expected outcome aimed at achieving the goal of the investment project and identifying reserves for increasing its effectiveness. The author also proposes an indicative model of structural elements of the state financial audit of investment projects.

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