Annex 1: Extended abstract in English and References (in Latin).
Анотація:
According to the considered international approaches, all dimensions of SAI development – institutional, organizational and professional, and all domains of its activity. The analysis of the experience of 30 European SAIs showed the necessary elements of the development strategy, which are mission, vision, values, description of the current state of the external audit environment, risks, strategic goals and development priorities, as well as the principles for monitoring of the strategy implementation.In some countries in Europe, the SAI development strategy also includes an analysis of the main performance indicators or the results of a functional assessment, a description of main stakeholders, the calculation of resources to achieve strategic goals.Based on the analysis of the main performance indicators and the results of the functional assessment of Accounting Chamber, the main problems and challenges of external audit in Ukraine were identified. They are the imperfection of the regulatory framework for powers and independence, the partial non-compliance of the audit methodology with ISSAI, weaknesses in internal management, etc. The structure of the Accounting Chamber"s strategy is developed on the base of INTOSAI approaches, best European &practices and all identified problems. The Accounting Chamber development strategy should be clear, structured and provide information about current problems and risks, determine strategic goals and tasks. The mission, mission and values are formulat&ed to emphasize the priority of public interests, social significance of external audit, professionalism and reliability of its results. The proposed strategic objectives include strengthening independence, empowerment, improving the audit methodolog&y and internal
management.
