Організаційно-методичне забезпечення державного аудиту Рахункової палати

Abstract

Метою дисертаційної роботи є поглиблення теоретико-методичних та організаційних засад державного аудиту та обґрунтування на цій основі науково-практичних рекомендацій щодо підвищення ефективності управління процесами державного аудиту для досягнення результативності функціонування Рахункової палати з урахуванням положень міжнародних стандартів державного аудиту ISSAI. Обгрунтовано організаційний інструментарій з удосконалення нормативно-правового забезпечення державного аудиту та функціонування Рахункової палати; спосіб, коли етична поведінка визначена ключовим компонентом у встановленні та підтримці необхідної довіри та репутації; підхід до професійного судження державного аудитора, як інструменту в забезпеченні ефективності та результативності державного аудиту. Запропоновано методичний інструментарій моделювання, як складової процесу виконання аудиторських процедур з фінансового аудиту; теоретико-прагматичний концепт проведення вибіркових спостережень в державному аудиті; організацію процесу звітування; підхід до оцінки стану внутрішнього контролю; процедури управління інформаційним забезпеченням аудиторських процедур у середовищі цифровізації процесів державного аудиту.

The purpose of the dissertation is to deepen the theoretical and methodological and organizational basis of public audit and formation on this basis scientific and practical recommendations for improving the management of public audit processes to achieve the effectiveness of the Accounting Chamber activity in terms of control and analytical work. The dissertation provides a theoretical generalization and solution of the scientific problem of improvement the theoretical, methodological and organizational principles of the Accounting Chamber public audit based on the implementation of the ISSAI. The analysis of international practice allowed to form the main methodological differences between performance audit, financial audit and compliance audit by their components, which allowed to identify their methodological support in order to improve the effectiveness of public audit. The comparative characteristic of ethical behavior norms of the Accounting chamber public auditors and requirements to officials of executive bodies is carried out. A matrix of ethical risks counteracting in public audit has been constructed and analyzed, which includes a number of risks such as risks of personal interest, self-control, patronage, close acquaintance and blackmail. Based on this, it is proved that at the current stage of public audit development there is a need to use precautionary measures to avoid risks, which are divided into three main groups: activities related to the work of the Accounting Chamber; activities related to work in the group of auditors; activities related to a specific task. It is proved that the professionalism of the public auditor is ensured primarily by professional judgment, which is one of the general principles of public audit defined by ISSAI 100. Three main directions of ensuring effectiveness of public audit are formed on the example of the results of control and analytical activities at state water enterprises. Criteria of an estimation of efficiency of of the public enterprises activity taking into account national strategy are developed on the basis of the offered directions. An analysis of the practice of public audit revealed that the methodology of public audit using a sample method of research needs further elaboration. It is established that terminological problems in the field of sampling method are primarily exist due to the fact that in some cases the terms are borrowed from theory of probability and mathematical statistics, and in some - are autonomous and formed exclusively in the field of audit. The dual nature of the concept of "audit sample" is proved - on the one hand it is a way of obtaining audit evidence (sample method of research), and on the other - the sample from which this evidence is formed, which contributed to the expansion of international standards, where audit sample is defined «as usage of audit procedures», that means the method of obtaining audit evidence. It is proposed to use only statistical sampling methods in public audit, as research based on non-statistical methods is subjective and means that different specialists-auditors can make different decisions under the same conditions. Moreover, there is a risk of "abnormal error" under such circumstances. The choice of several methods of sampling depending on the situation is definded. An analysis of the implementation of normative policies of INTOSAI standards on the assessment of the state internal control of public sector objects and an empirical study of the internal control system of public sector objects is provided. Improved process of information management of audit procedures in the digitalization environment through the analysis of the existing classification of audit information systems and the identification of their main components: functional, basic and supporting. The term "computer audit" is defined, which implies that auditors have a computer-aided audit technique skills (CAATs). 18 The modeling process as a basis for the preparation of audit reports is studied. It is proved that it is best to carry out the modeling process in the form of simulation. The ITHINK simulation package is offered for use in the simulation process. It is established that informing about the results of the public audit should be preceded by the organization of the audit report preparation, the information in which must be objective, reliable, reasonable, contain a comprehensive description of all identified facts and violations, and based on the ISSAI 100, ISSAI 200, ISSAI 300. It is proposed to modify the reporting process in the public audit taking into account the requirements of ISSAI by making organizational changes to the reporting system in the public audit.