Postulates as the Basis of the Philosophy of State AuditJournal: Oblik i finansi (Vol.1, No. 71)
Publication Date: 2016-03-30
Authors : Yuliya Slobodyanyk;
Page : 172-178
Keywords : audit; state audit; audit postulates; theory of state audit; state audit philosophy;
The article is devoted to the formation of the state audit postulates in view of its nature, goals and objectives. Characterized the current stage of development of the state audit in Ukraine. State audit defined as form of control carried out by specialized body conferred with specific constitutional powers, and aimed to identify the conformabilities of community resources management to the established criteria. Carried out a critical analysis of the classical tenets of the audit in order to determine their truth for the state audit scope. It is proved that the presence of the specifics of the goals and tasks of the state audit does not allow to put the basis for its theory of the existing auditing postulates unchanged. Framed the postulates that reflect the essence of the state audit and may constitute the basis of its philosophy: 1) the subject of state audit has public importance; 2) all information of public importance is the subject of state audit; 3) state audit enhances the transparency of the public administration system. Proposed postulates of state audit should be considered in future research and at the development of normative legal acts in the area of public finance control.
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