Новое качество Счетной палаты Украины: стратегия развития

Авторы: В. Невидомый, ORCID ID 000000034455864X, доктор юридических наук, член правления, Счетная палата Украины, Киев, Украина
Е. Канонишена-Коваленко, ORCID ID 0000000245646345, кандидат экономических наук, советник члена правления, Счетная палата Украины, Киев, Украина

Аннотация: Исследованы международные подходы к стратегическому планированию в высших органах аудита, современный опыт стран Ев- ропы в разработке таких стратегий. Определены вызовы и проблемы внешнего аудита в Украине на основе результатов функциона- льной оценки и показателей деятельности Счетной палаты. Разработана структура стратегии развития Счетной палаты, форму- лировка миссии, видения, ценностей, стратегических целей.

Ключевые слова: Счетная палата Украины, высший орган аудита, стратегия развития, международные стандарты высших орга- нов аудита (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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