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63

Section: Finance, Money Circulation and Credit
UDC 657.2
Shevchenko I. O.
Theoretical Foundations of Public Financial Audit of the Execution of Budgetary Programs (p. 388 - 395)
The article is aimed at substantiation of theoretical foundations of public financial audit of the execution of budgetary programs. Approaches to the interpretation of the concept of «public financial audit» have been examined. An gnosiological analysis of the notion of «public financial audit of the execution of budgetary programs» has been conducted, allowing to define the essence of this concept. A scientific novelty lies in the interpretation of the public financial audit of the execution of budgetary programs from the standpoint of system-process approach, resulting in inseparability of the audit studies from the process of implementation of a budgetary program. Approaches to the definition of the purpose of public financial audit of the execution of budgetary programs have been generalized. Also, tasks of public financial audit of the execution of budgetary programs have been identified. It has been proposed to divide the tasks of public financial audit of the execution of budgetary programs into the tasks, associated with support of a budgetary program, and the tasks of evaluation of the effectiveness of budgetary programs. In addition, the publication summarizes the principles of public financial audit of the execution of budgetary programs and determines that the most thorough for the public financial audit of the execution of budgetary programs are the principles, based on independence, legality, efficiency, responsibility, planning, professionalism, transparency and objectivity.
Keywords: audit of public finances, budgetary program, performance audit, public financial audit, public financial audit of the execution of budgetary programs
Fig.: 1. Tabl.: 2. Bibl.: 26.

Shevchenko Iryna. O. – Postgraduate Student, Department of Control and Audit, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)

Reference to this article:
Shevchenko, Iryna. O. (2015) “Theoretical Foundations of Public Financial Audit of the Execution of Budgetary Programs.” Business Inform 10:388–395.

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