Recent Trends in Organization of Supreme Audit Institutions in Ukraine and Poland

Authors

  • Valeriia Riadinska State Research Institute of the Ministry of Internal Affairs of Ukraine
  • Alla Nesterenko Vasyl’ Stus Donetsk National University
  • Yuliia Kostenko Vasyl’ Stus Donetsk National University
  • Ella Derkach Vasyl’ Stus Donetsk National University

Keywords:

supreme audit institution, public financial control, auditing, cooperation, international organization

Abstract

This paper presents an overview of the recent developments in organizing a system of state financial control, as well as policy issues concerning functioning the supreme audit institutions (SAI) in the Republic of Poland and Ukraine. The authors highlight the evolution of the framework within cooperation on auditing between Ukraine and the Republic of Poland in the field of public financial control (audit). The paper is aimed at investigating current practice of organizing supreme audit control in the Republic of Poland and in determining recent trends in developing the cooperation between the States in public financial control area. Moreover, the recommendations proposed are aimed at proper organizing of the external public financial control (audit) on the basis of International Organization of Supreme Audit Institutions standards and methods, as well as exchange of the EU best practices in external control and public financial audit, paying particular attention to the independence of the relevant state bodies.

Downloads

Download data is not yet available.

References

Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other, OJ L161/3, 29.5.2014. Retrieved from: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX- :02014A0529(01)-20190708.

Communication of the President of the Supreme Chamber of Control of the Republic of Poland and of the Chairman of the Accounting Chamber of Ukraine on the parallel audit of road border check points on the Polish-Ukrainian border, 2005. Retrieved from: https://rp.gov. ua/upload-files/IntCooperation/IntAudits/31-07-2005%2009-00-00/Polish_Ukrainian_border.pdf.

Cooperation Agreement between the Accounting Chamber of Ukraine and the Supreme Chamber of Control of the Republic of Poland of September 1, 1998. Retrieved from: https://rp.gov. ua/upload-files/IntCooperation/Agreements/1998Poland_ukr.pdf.

Cooperation Agreement between the Accounting Chamber of Ukraine and the Supreme Audit Office of the Republic of Poland of May 2014. Retrieved from: https://rp.gov.ua/upload-files/ IntCooperation/Agreements/2014Poland_RP_Eng.pdf.

EUROSAI IT Working Group. POLAND. The official website. Retrieved from: http://egov.nik. gov.pl/g/egov/sum/reports.html#POLAND.

EUROSAI Magazine. No 24.2018 Retrieved from: http://maquetacioneditorial.com/eurosai/ N24/EN/64/.

EUROSAI WGEA Special Subgroup on the Audit of Natural, Man-caused Disasters Consequences and Radioactive Wastes Elimination, (2007-2008), Report on the International Co-ordinated Audit of Chornobyl Shelter Fund. Retrieved from: https://rp.gov.ua/upload-files/ IntCooperation/IntAudits/31-12-2008%2009-00-00/Zvit_Chernobyl_Shelter.pdf.

EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes. (2015-2017). Joint Report on the Results of International Coordinated Audit on Protection of the Bug River Catchment Area from Pollution (FOLLOW–UP AUDIT). Retrieved from: https:// rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2017%2009-00-00/Report_Bug_ River.pdf.

Hrytsenko, O., (2005), Orhanizatsino-pravove zabezpechennia diialnosti Rakhunkovoi palaty Ukrainy [Legal support of the Accounting Chamber of Ukraine]: PhD Thesis in Administrative Law and Process; Finance law; Information Law. Institute of Legislation of the Verkhovna Rada of Ukraine, K., 223.

International Coordinated Audit of the East Carpathians Biosphere Reserve. Retrieved from: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2017%2010-00-00/Zvit_ Carpathians_Biosphere.pdf.

INTOSAI, (2007), Mexico Declaration on SAI Independence. Retrieved from: https://www.intosai.org/fileadmin/downloads/documents/open_access/ISSAI_1_ISSAI_10/issai_10_en.pdf.

Koicheva, O., (2016), Rakhunkova palata yak subiekt finansovoho kontroliu [The Accounting Chamber as a subject of financial control]: PhD Thesis in Administrative Law and Process; Finance law; Information Law. National University “Odessa Law Academy”, 237.

Konstytucja Rzeczypospolitej Polskiej, 2nd April, 1997. Retrieved from: https://www.nik.gov. pl/podstawy-prawne-dzialania-nik/akty-prawne/konstytucja-rzeczypospolitej-polskiej.html.

Lviv Declaration of Cooperation and Partnership between the Accounting Chamber of Ukraine and the Supreme Audit Office of the Republic of Poland of 30 August 2018. Retrieved from: https://rp.gov.ua/upload-files/IntCooperation/Agreements/2018Poland_RP.pdf.

Manchenko, O., (2011), Finansovo-pravove rehuliuvannia audytorskoi diialnosti v Ukraini [Financial regulation of audit activity in Ukraine]: PhD Thesis in Administrative Law and Process; Finance law; Information Law.

National Academy of Internal Affairs, K., 219. Moser, J., (2015), How SAIs can contribute to good governance and sustainable development by promoting transparency and accountability. European organisation of supreme audit institutions magazine, No. 21, Retrieved from: http://www.eurosai.org/handle404?exporturi=/ export/ sites/eurosai/.content/documents/magazines/Eurosai21_e n.pdf.

Obushna N., (2018), Mekhanizm formuvannia ta rozvytku publichnoho audytu v Ukraini [The mechanism of formation and development of public audit in Ukraine]: Doct. in State. Management sciences, National Academy of Public Administration under the President of Ukraine, Kyiv, 270.

Partnership and Cooperation Declaration Among the Supreme Audit Office of Poland, the State Audit Office of Georgia, the Court of Accounts of the Republic of Moldova and the Accounting Chamber of Ukraine of 23 February 2015. Retrieved from: https://rp.gov.ua/upload-files/IntCooperation/Agreements/2015CoopDecl4SAO.pdf.

Pro Rakhunkovu palatu [On the Accounting Chamber]: the Law of Ukraine of July 2, 2015. Retrieved from: https://zakon.rada.gov.ua/laws/show/576-19.

Protection of the waters in the Bug River Catchment Area from Pollution, (2008), Joint Report on the Parallel Audit Results. Retrieved from: https://rp.gov.ua/upload-files/IntCooperation/ IntAudits/31-12-2008%2010-00-00/Zvit_Protection_Bug.pdf.

The Constitution of the Republic of Poland dated 2nd April, 1997. Dziennik Ustaw. No. 78, Item 483. Retrieved from: https://www.sejm.gov.pl/prawo/konst/angielski/kon1.htm.

The EUROSAI Working Group on Environmental Auditing, (2009), EUROSAI Audit on Climate Change of 16 January 2009. Retrieved from: https://rp.gov.ua/upload-files/IntCooperation/ IntAudits/31-12-2009%2009-00-00/Zvit_Climate_change.pdf.

United Nations General Assembly. (2014). Promoting and Fostering the Efficiency, Accountability, Effectiveness and Transparency of Public Administration by Strengthening Supreme Audit Institutions. Resolution adopted by the UN General Assembly on 19 December 2014. No. 69/228. Retrieved from: https://www.intosai.org/fileadmin/user_upload/EN_Resolution_69_228.pdf.

Ustawa o Najwyższej Izbie Kontroli z dnia 23 grudnia 1994 r. [On the Supreme Chamber of Control]: The Law of the Republic of Poland, 23.12.1994. Retrieved from: https://www. nik.gov.pl/podstawy-prawne-dzialania-nik/akty-prawne/ustawa-o-najwyzszej-izbie-kontroli. html.

Warren, P., (2010), Governmental Accounting Made Easy. 2nd ed. Hoboken, New Jersey: John Wiley & Songs,2010, 320.

Downloads

Published

2020-12-29

How to Cite

Riadinska, V., Nesterenko, A., Kostenko, Y., & Derkach, E. (2020). Recent Trends in Organization of Supreme Audit Institutions in Ukraine and Poland. European Journal of Transformation Studies, 8(2), 198–209. Retrieved from https://czasopisma.bg.ug.edu.pl/index.php/journal-transformation/article/view/5566

Issue

Vol. 8 No. 2 (2020)

Section

Artykuły