Фінансово-аналітичні аспекти ризик-орієнтованого підходу у практиці вітчизняних контрольних органів

Abstract

Вступ. Предметом статті є особливості застосування ризик-орієнтованого підходу в практиці контрольних органів України. Мета статті – дослідження змісту і методики фінансово-економічного аналізу в процесі державного фінансового аудиту порівняно у зіставленні з аудитом і податковим контролем Результати роботи. Сформульовано рекомендації з питань вдосконалення ризик-орієнтованого підходу в контексті державного фінансового аудиту

The article considers the specific features of risk-oriented approach at State auditing service of Ukraine. Topic is up to date because of absence of commonly shared views at basic term’s content and list of risk criteria in processes of objects to be checked selection as well as scope and indicators of financial analysis during this procedure. It is important to underline, that in State Auditing Service (SAS) practice comprehensive financial analysis is supposed to be done at the next step which is the investigative stage of state financial audit. Author pays significant attention to category of risk in state control analysis, considering different approaches in business environment, regulatory agencies and independent audit. The substantial diversity in its perception is stated and recommendations to its unification are provided. First of all, it is necessary to differentiate risks on the side of object and on the side of subject of control. Author also studies the set of risk criteria for public enterprises and proposes the ways of its refinement considering the independent auditors experience. But risk criteria are not the only way of financial analysis application. Its main scope is applicable at the stage of pre-audit analysis. It is concluded that financial analysis scope, methodic and procedures require regulatory adjustment because of special aim, tasks and approaches in state financial audit. The article is supposed to be useful for academicians and professionals working at State Auditing Service of Ukraine.