Implementation of Terminology in the Field of Audit of State Finance: The Problem of Conventionality of DefinitionsJournal: Oblik i finansi (Vol.1, No. 82)
Publication Date: 2018-12-30
Authors : Yuliya Slobodyanyk;
Page : 56-63
Keywords : state audit; public audit; state finances; public finances; terminology; ISSAI;
Ensuring transparent and efficient management of state finance is one of the key requirements of the European community and requires modern control mechanisms. On the one hand, the isolation of various branches of power in the preparation and adoption of regulatory acts has led to inconsistency in the laws regulating the activities of the Accounting Chamber and the State Audit Office of Ukraine. On the other hand, the lack of unified approaches among scientists conducting research in the field of control, and the multidisciplinary nature of the state finance control as the object of research provoked the usage of contradictory terminology. The purpose of the article is a critical analysis of application the conceptual and categorical apparatus in the field of audit of state finance, as well as the formulation of proposals for the implementation of terminology consistent with international standards. To achieve this purpose, the comparative analysis, method of theoretical generalization, systematic approach were applied. The content of definitions in the field of state finance control, which are used in legislative acts in Ukraine, was analyzed. Based on the analysis of the etymology of the concepts "public" and "state" and the problems of using words of foreign origin, the relevance of the usage of the term "public" in the field of state finance audits was evaluated. The essence of the term "state audit" was characterized and the reasonability of its further usage was substantiated. Measures that would solve the problem of the conventionality of concepts in the field of state / public finance audits and ensure the successful implementation of the ISSAI and best practices, as well as the effectiveness of the reform were proposed.
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