BUSINESS INFORM №2-2016

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45

Section: Finance, Money Circulation and Credit
UDC 657.01
Pikhotskiy Y. V.
Further Development of the Public Financial Control through the Public Audit (p. 306 - 311)
The article highlights the author's own view on improving the current system of financial control, focusing on changing the ideology of control, particularly in the transition from the purely fiscal measures to the safety-control measures that is embodied in the audit studies on efficiency of management of the State resources. The study was conducted through the analysis of the basic norms of the Budgetary code of Ukraine, the Lima Declaration on the exercise of the State control, as well as other legislative and normative legal acts, regulating the activity of the public financial control. The international experience in establishing institutions of financial control at both the State and the local levels has been considered. Absence of a unified system-legal regulation of the public financial control has been specified. The article points out to the need to revise the methodology of control activities, normative acts, which define and classify financial irregularities. Practical experience has been studied, conclusions regarding the normative-legal ensuring of the public financial control have been drawn.
Keywords: public audit, public financial control, public financial resources
Bibl.: 9.

Pikhotskiy Yuriy V. – Applicant, Lviv Regional Institute of Public Administration of National Academy of Public Administration under the Office of the President of Ukraine (16 Sukhomlynskoho Str., Lvіv-Bryukhovychі, 79491, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Pikhotskiy, Yuriy V. (2016) “Further Development of the Public Financial Control through the Public Audit.” Business Inform 2:306–311.

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