Z. Varnalii, Doctor of Sciences (Economics), Professor, K. Kovalenko, PhD student Taras Shevchenko National University of Kiev, Kiev, Ukraine IMPLEMENTATION OF POST SOVIET COUNTRIES’ EXPERIENCE TO THE PUBLIC AUDIT SYSTEM OF UKRAINE

The article explores the features of the organization and realization of the public audit in post-Soviet countries. The main achievements in the Supreme Audit Institutions functioning are highlighted. The distinguish features of public audit in the post-soviet countries are explored. The main approaches to the constitutional regulation of SAI’s status are outlined. The models describing the scope of SAI’s powers in each country are examined. The SAI’s reports are analyzed and public audit efficiency indicators in different countries are summarized and systematized. The best practices in the field of public finance in the post-soviet countries are determined. According to the current world trends in public finance, Ukrainian budget system needs and public audit imperfections, useful practices from these countries are selected. On the basis of this analysis the main ways of implementation the best experience in this field to the Ukrainian public audit system are proposed by the author. Recommendations for the implementation of this experience to the public audit system and Accounting Chamber of Ukraine are determined.

Keywords: public audit; supreme audit institution; The Accounting Chamber of Ukraine; national system of of public audit; implementation.

DOI: http://dx.doi.org/10.17721/1728-2667.2015/167-2/1

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