METHODS OF ASSESSING THE COMPLETENESS AND JUSTIFICATION OF THE ACTIVITY PLANS OF THE INSTITUTE OF STATE EXTERNAL FINANCIAL CONTROL (AUDIT)
Abstract
The article establishes that external public financial control (audit) is one of the key conditions that can ensure the efficiency and effectiveness of socio-economic transformations in Ukraine. This presupposes the objective need for a systematic assessment of the effectiveness of public external financial control (audit) institutions. The method of assessing the completeness and validity of the plans of the institute of public external financial control (audit) as a component of assessing the overall effectiveness of its operation, which allows to obtain measurable characteristics in the direction of the controlling entity responsible for planning efficiency. It is established that the purpose of evaluating the activity plans of the state external financial control (audit) body is to analyze the level of compliance of the control activity performed by the control body (actually obtained result) with the goal and objectives of its functioning (expected results). The form of grouping of planned indicators of activity of the control body is developed, the characteristic of the maintenance of the strategic purpose defined in the plan of work of Accounting chamber is given and the list of requirements to the maintenance of tasks on maintenance of achievement of the strategic purpose is established. The criteria for evaluating the plans of its activities are systematized, the weight indicators of each criterion for evaluating plans of activities are set, the requirements for evaluating the criteria for evaluating the results of planned activities are systematized and a scale of levels of evaluation of quality control is developed. activities of the controlling entity in the amount of points scored in the range from 0 to 10. The developed methodology was tested by assessing the completeness and validity of the plans of the Accounting Chamber of Ukraine in 2021, which proved the average level of effectiveness of the planned activities. the body as a whole has defined the basic directions and tasks of the activity for the reporting period, however its quality and performance do not fully meet the requirements of the established criteria.
References
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