STATE FINANCIAL CONTROL: CONCEPTUAL FOUNDATIONS OF ITS DEVELOPMENT

The article substantiates the conceptual foundations of the development of state financial control. For this purpose, a thorough analysis of current normative legal acts and practices of scientists in the field of state financial control was conducted, and the main problems of its development were identified. The problem directions of development of the state financial control are allocated, namely: problems connected with the legal regulation of the DPC and the problems that are organizational and managerial in nature. As recent studies of the problem areas of state financial control have shown, there are many unresolved issues that include: insufficient understanding by the public authorities, local governments and business entities of the essence of the audit conducted by the State Service; limited access to information resources; the need for a radical change in the system of training and advanced training of state auditors, etc. The peculiarities of building the European model of state financial control are singled out and the model of state financial control in Ukraine (according to the European model) is proposed. It has been established that the key role in reforming the state financial control is given to internal control, internal audit and their harmonization with international standards in order to prevent economic abuse and fiscal irregularities. It is noted that the reform should also be subject to external state financial control (by the Accounting Chamber of Ukraine) through the implementation of the standards of the International Organization of Supreme Audit Institutions (INTOSAI) and the best international methods. The model of state financial control in Ukraine (according to the European model) is proposed, which includes three levels: external control carried out on behalf of the Parliament by the Accounting Chamber of Ukraine and carried out in the form of financial audit, audit of effectiveness, expertise, analysis and other control measures; government control carried out in the form of state internal financial control and implemented in Ukraine within the executive branch of the State Audit Office of Ukraine; control, which is provided by budget funds managers and the internal audit unit in a budgetary institution. The latter level is implemented in the form of internal control and internal audit, and is based on the responsibility and accountability of the head of the organization.