ГРОМАДСЬКИЙ КОНТРОЛЬ ЯК ФОРМА СОЦІАЛЬНОГО АУДИТУ: ОСОБЛИВОСТІ ЗДІЙСНЕННЯ ТА ПЕРСПЕКТИВИ ПОДАЛЬШОГО РОЗВИТКУ
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Інвестиції: практика та досвід № 17/2024
Abstract
The article considers the role of public control as an effective tool of social audit. An analysis
of the main methods and mechanisms of its implementation was carried out, in particular, public
participation in the evaluation of the activities of authorities, enterprises and organizations.
The article also outlines the key challenges facing its implementation and the prospects for
further development of this form of social audit in the context of increased transparency and
accountability of government structures and business. It has been proven that the SWOT—
analysis of public control has both advantages and disadvantages compared to other methods.
The main advantages include its simplicity and the possibility of application under the conditions
of minimal costs. This approach also contributes to organizing information about external and
internal factors affecting strategic planning processes. One of the important aspects is the
ability to identify the competitive advantages of the enterprise, as well as to form strategic
priorities. SWOT analysis allows for regular assessment of market conditions and resource
potential of the enterprise. It has been confirmed that the involvement of stakeholders at all
stages of social assessment allows not only to collect their views and assessments about the
project, but also to evaluate the effectiveness of implemented government measures and
develop additional strategies to minimize potential risks. In a society undergoing
transformation, social assessment is an important tool for the successful implementation of
reforms that take into account diverse perspectives and approaches. Public control is an
important problem that requires effective legal regulation in modern Ukraine. This concept
covers various aspects of social life that affect the political, legal and scientific spheres. Experts
emphasize that control by citizens is not limited to monitoring the activities of state institutions,
but involves the active participation of the public in the process of policy formation and
implementation, protection of human rights, solving environmental issues and other socially
important problems.
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Citation
Сисоєва І. М., Головай Н.М., Гриник О.І. Громадський контроль як форма соціального аудиту:особливості здійснення та перспективи подальшого розвитку. Інвестиції: практика та досвід. 2024. № 17. С. 26–31. DOI: 10.32702/2306-6814.2024.17.26