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Systems Approach to Development of State Audit in Ukraine


  • Valentyna Maksimova

    () (Odesa National Economic University)

  • Yuliya Slobodyanyk

    () (Odesa National Economic University)


Special place in ensuring trust in the relationship between the state and society belongs to effective public control over government bodies which in most developed democratic countries is realized in the form of the state audit. Thus, this article grounds the need for a systematic approach to the development of public audit in Ukraine. In particular, the analysis of the Accounting Chamber of Ukraine's operation results for the last decade has been done. The classification of typical violations revealed by the Accounting Chamber of Ukraine has been proposed and their structure dynamics estimated. It has been proved that the main reason for existing control system low efficiency, fragmentation and insufficient effectiveness of the reforms is the lack of the unified concept of the state finance control system development. According to the author, one of the ways of improving the state control system efficiency in Ukraine is the implementation and standardization of the state audit in compliance with the international requirements. Based on the systematic approach to the study of the state audit development study, three sets of problems in the field of public audit have been identified: theoretical, methodological and organizational & legal, the ways for their solutions have been proposed.

Suggested Citation

  • Valentyna Maksimova & Yuliya Slobodyanyk, 2013. "Systems Approach to Development of State Audit in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 114-120, December.
  • Handle: RePEc:iaf:journl:y:2013:i:4:p:114-120

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    More about this item


    state finance control; public audit; Accounting Chamber; system approach;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation


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