Теоретичні засади формування механізму державного аудиту ефективності публічних коштів

Abstract

UA: У статті узагальнено теоретичні засади формування механізму державного аудиту ефективності публічних коштів. Визначено співвідношення між поняттями “фінансовий аудит” та “аудит ефективності”. Розглянуто види аудиту ефективності залежно від об’єкта перевірки. Обґрунтовано роль аудиту ефективності публічних коштів у підвищенні якості державного управління.

EN: The paper summarizes theoretical bases for formation of the mechanism of government efficiency audit of public funds. The correlation between the concepts of “financial audit” and “performance audit” is determined. Efficiency audit is different from financial audit because it includes not only the cost effectiveness analysis of projects and programs. Within efficiency audit should be a comprehensive analysis of the causes of inefficient use of public funds on the basis of recommendations to improve the budget process, all applicable laws and economic policies. Audit efficiency without replacing or canceling audit correctness, provides a more accurate and comprehensive data on the specific results of the budget. Kinds of efficiency audit are verified based on object: special, organizational or sectoral, functional or program. The main issues of effectiveness audit include: economy-acquisition of resources in sufficient quantity and right quality at the lowest cost; efficiency-achieving the highest possible return on the resources available for each activity; effectiveness – matching actual results with planned to ensure that the activities provided at the output of the expected result. The role of effectiveness audit of public funds to improve the quality of public administration is grounded. Efficiency audit should provide an essential link with the process of economic development by keeping the factors that increase the quality of governance. It determined that the purpose of the audit is to assess the effectiveness of the efficiency and effectiveness of existing rules, regulations or programs on financial management in the public sector in terms of achieving outcomes in social, economic and other areas to meet the interests of citizens. Obligatory condition of efficiency audit shall be to make recommendations to eliminate deficiencies and irregularities and improve the work of public authorities.