Автори: В. Невідомий, ORCID ID 000000034455864X, доктор юридичних наук, член правління, Рахункова палата України, Київ, Україна
К. Канонішена-Коваленко, ORCID ID 0000000245646345, кандидат економічних наук, радник члена Рахункової палати, Рахункова палата України, Київ, Україна

Анотація: Досліджено міжнародні підходи до стратегічного планування у вищих органах аудиту, сучасний досвід країн Європи в розробці таких стратегій. Визначено виклики та проблеми зовнішнього аудиту в Україні н а основі результатів фун- кціональної оцінки та показників діяльності Рахункової палати. Розроблено структуру стратегії розвитку Рахункової палати, формулювання місії, візії, цінностей, стратегічних цілей.

Ключові слова: Рахункова палата України, вищий орган аудиту, стратегія розвитку, міжнародні стандарти вищих органів аудиту (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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