INTERACTION BETWEEN INTERNAL AND EXTERNAL FINANCIAL CONTROL OF STATE ENTERPRISES IN UKRAINE IN THE CONTEXT OF EUROPEAN INTEGRATION
Abstract
The article includes a thorough analysis of control measures undertaken by the Accounting Chamber and the State Audit Service of Ukraine in the period from 2018 to 2022. The study reveals several issues related to the internal and external financial control of state enterprises. Special attention is paid to the duplication of control measures between these bodies in the process of monitoring state enterprises, which manifests in the inspection of the same enterprises and analysis of identical periods. Such an approach leads to the use of identical data and the formation of similar audit conclusions. It highlights the lack of effective coordination and interaction between the controlling bodies. The article includes an analysis of the financial control system of the European Union, which includes independent audit bodies such as the European Court of Auditors and the European Anti-Fraud Office (OLAF). The importance of independence and interaction at various levels of EU state financial control is discussed. Key aspects such as interaction with national bodies, the use of INTOSAI standards, and the role of audit in managing state resources are illuminated. The article identifies the need to enhance the effectiveness of interaction between the Accounting Chamber and the State Audit Service through the improvement of the legislative framework of these bodies. The main directions for such improvement include the creation of a clear line of division of competencies and powers between the bodies and the definition of procedures for cooperation between them. Effective communication between the controlling bodies can be achieved through the creation of a unified information system. Proposed improvements include the legislative framework, defining clear competencies and powers between state enterprise control bodies. The investigation emphasizes the importance of creating a unified information system, which should facilitate effective communication between controlling bodies and other entities in the state sector. The unified information system should integrate and systematize control measures data and provide access to information that has already been processed during previous inspections. The article highlights the importance of a systematic approach to the collection, processing, and analysis of data in the context of financial control of state enterprises.
References
Аудиторські звіти Державної аудиторської служби та Рахункової палати державних підприємств: «Центр Державного земельного кадастру», «Національні інформаційні системи», «Хмельницьке лісомисливське господарство», «Чернівецьке лісове господарство», «Національний академічний український драматичний театр ім. Марії Заньковецької», «Служба місцевих автомобільних доріг у Черкаській області», «Львівський державний міжобласний спеціальний комбінат», Дослідне господарство «Корделівське», «Національний центр Олександра Довженка», ПАТ «Національна суспільна телерадіокомпанія України».
THE TREATY ON EUROPEAN UNION AND THE TREATY ON THE FUNCTIONING OF THE EUROPEAN UNION (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:12016ME/TXT&from=EN#d1e7039-47-1)
Audytorski zvity Derzhavnoi audytorskoi sluzhby ta Rakhunkovoi palaty derzhavnykh pidpryiemstv: «Tsentr Derzhavnoho zemelnoho kadastru», «Natsionalni informatsiini systemy», «Khmelnytske lisomyslyvske hospodarstvo», «Chernivetske lisove hospodarstvo», «Natsionalnyi akademichnyi ukrainskyi dramatychnyi teatr im. Marii Zankovetskoi», «Sluzhba mistsevykh avtomobilnykh dorih u Cherkaskii oblasti», «Lvivskyi derzhavnyi mizhoblasnyi spetsialnyi kombinat», Doslidne hospodarstvo «Kordelivske», «Natsionalnyi tsentr Oleksandra Dovzhenka», PAT «Natsionalna suspilna teleradiokompaniia Ukrainy».
[ Audit reports of the State Audit Service and the Accounting Chamber of State-Owned Enterprises: "Centre of the State Land Cadastre", "National Information Systems", "Khmelnytsky Forestry and Hunting Enterprise", "Chernivtsi Forestry", "Maria Zankovetska Theatre", "Local Road Service in Cherkasy Oblast", "Lviv State Interregional Specialised Plant", "Kordelivske" Experimental Farm, "Oleksandr Dovzhenko National Centre", "Public Broadcasting Company of Ukraine" JSC]
THE TREATY ON EUROPEAN UNION AND THE TREATY ON THE FUNCTIONING OF THE EUROPEAN UNION (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:12016ME/TXT&from=EN#d1e7039-47-1)
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