АКТУАЛЬНІ ПРОБЛЕМИ СТАНДАРТИЗАЦІЇ ДІЯЛЬНОСТІ РАХУНКОВОЇ ПАЛАТИ УКРАЇНИ
ACTUAL PROBLEM OF ACCOUNTING CHAMBER OF UKRAINE ACTIVITY STANDARDIZATION

Summary/Abstract: Introduction. audit standardization in government has began to be implemented not so long ago that due process of world globalization features a wide exchange of experience and best practice in connection with the expansion of the world representation in INTOSAI. In this context, an important direction of the Accounting Chamber of Ukraine is implementing international standards of higher state financial control. Purpose. to summarize the experience of supranational control functioning of the standardization of the supreme audit institutions, to organize ISSAI international standards content and to develop the basis of methodological approaches to their implementation by the Accounting Chamber of Ukraine. Methods. systematic approach, formalization, standardization, adaptation, comparative law. Results. Experience of supranational control operation – the International Organization of Supreme Audit INTOSAI, the European Organization of Supreme Audit EUROSAI in part of cooperation between national supreme audit institutions promotion is analyzed. International Standards of supreme audit institutions are systematized in four levels, giving their characteristics. Conclusion. Methodical approaches to the implementation of international standards for SAIs has been worked out: stage 1 – conforming of partially implemented standards for Level I «General Principles», II level «Prerequisites to SAI»; stage 2 – development of national standards consistent with ISSAI III level of «fundamental auditing principles»; stage 3 – implementation of standards ISSAI IV level «Guidelines for auditing». Proposed approach, unlike existing standards, defines the vector of the Accounting Chamber of Ukraine and options reference and statements of ISSAI commitment.

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