Development of the State Audit in Ukraine

Abstract

Ukraine, like most countries of the world, constantly faces the problems of corruption, lack of effective governance and lack of transparency in the activities of state structures. State audit is an important tool to identify violations of the law and the risks associated with the negligence of officials and the lack of efficiency of the state administration system. The purpose of the work is to study and analyze the process of development of the state audit system in Ukraine, to identify the factors affecting its effectiveness and to consider the possibilities for further improvement of this system. The object of the study is the system of state audit in Ukraine, which includes the legal framework, state audit bodies and procedures for conducting state audit. The system of public audit in Ukraine has evolved over the past 30 years in accordance with changes in the economic, social and political spheres of the country. The first steps to create a state audit system were taken in 1991, when Ukraine became an independent state.