Authors: V. Nevidomyi, ORCID ID 000000034455864X, Doctor of Juridical Sciences, board member, Accounting Chamber of Ukraine, Kyiv, Ukraine
K. Kanonishena-Kovalenko, ORCID ID 0000000245646345, PhD in Economics, board member advisor, Accounting Chamber of Ukraine, Kyiv, Ukraine

Abstract: The international approaches to strategic planning in supreme audit institutions and current experience of European countries in developing such strategies are explored. The challenges and problems o f external audit in Ukraine are defined in terms of the results of functional assessment and performance indicators of the Accounting Chamber. The development strategy structure, mission, vision, values and strategic goals of the Accounting Chamber are developed.

Key words: The Accounting Chamber of Ukraine, supreme audit institution, development strategy, International Standards of Supreme Audit Institutions (ISSAI)

Received: 27/01/2019

1st Revision: 31/01/2019

Accepted: 07/03/2019

DOI: https://doi.org/10.17721/1728-2667.2019/204-3/6

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