STATE AUDIT IN THE SYSTEM OF UKRAINIAN STATE FINANCIAL CONTROL: ROLE AND TASKS

The subject of the study is the state audit system. The purpose of the article is to verify the role of state audit in the system of state financial control, based on the tasks of this type of control. The study is based on a comparative analysis of the functions of state control bodies in Ukraine. On the basis of the comparative characteristics of these functions, we have determined the role and tasks of the state audit in the system of state financial control. The structure of state financial control has been supplemented with the concept of "internal state financial control" based on the position on the separation of state financial control over external and internal. The term "state audit" has been clarified. It is established that state audit is a form of state financial control. It is determined that the concepts of "state financial audit" and "financial audit" are interchangeable and equivalent. The components of the performance audit have been refined based on its purpose. The peculiarities of expertize in the state audit are established. Other state audit control measures have been identified: monitoring and inspection. The findings allow us to avoid the problem of the blurring of the conceptual apparatus related to state audit. This makes it possible to determine its place in the system of public financial control.