A MULTI-LEVEL CONTROL AND AUDIT MODEL IN HEALTH CARE FINANCING: THE ESTONIAN EXPERIENCE AND DIRECTIONS FOR ADAPTATION IN UKRAINE
Abstract
The study examines the development of a multi-level control and audit model in healthcare financing based on the Estonian experience and its adaptation for Ukraine. It is shown that Estonia achieves high efficiency with limited resources through integrated digital systems, risk-based auditing, and a clear separation of strategic and operational management. The nationwide eHealth infrastructure enables real-time monitoring, reduces administrative costs, and prevents financial irregularities. The role of supranational EU oversight and independent external audit in ensuring transparency and fiscal discipline is substantiated. It is identified that Ukraine faces challenges related to limited digital integration and the dominance of ex-post control. Directions for improvement include strengthening digital interoperability, enhancing audit independence, and embedding audit results into policymaking.
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