Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу (Dec 2023)

The essence and practical application of state financial control mechanisms in Ukraine

  • Serhii Olegovych

DOI
https://doi.org/10.26642/pbo-2023-3(56)-40-42
Journal volume & issue
Vol. 3, no. 56
pp. 40 – 42

Abstract

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Entry. The article examines the issue of state financial control, audit, it’s mechanisms in the present. An aim is to reveal the essence of state financial control mechanisms and their practical application in modern Ukraine. Results. The essence of the mechanisms of the formation and development of state audit as a complex state-management and social-economic education, which includes the identified and integrated five components of the main mechanisms (social-economic, organizational-legal, information-communication, personnel, research), which allows implementing the functions of state financial control with an impact on efficiency and effectiveness, as well as its accountability to society and the state.

Keywords