Вищі органи фінансового контролю у забезпеченні прозорості та підзвітності установ державного сектору країн ЄС

Abstract

Досліджено діяльність вищих органів фінансового контролю в країнах Європейського Союзу. Розглянуто види їх аудиторських місій. Встановлено роль вищих органів фінансового контролю ЄС у забезпеченні прозорості та підзвітності діяльності установ державного сектору та інших суб’єктів господарювання. Досліджено ключові компоненти системи фінансового контролю в державному секторі ЄС. Визначено взаємозв’язок системи контролю публічних фінансів та незалежного внутрішнього контролю і аудиту.

The implementation of higher financial control in the sphere of public administration is an effective tool for ensuring efficient management of state financial resources. This paper aims to explore the benefits of implementing higher financial control in public administration. Purpose. The purpose of this article is to research and summarize the main aspects of the higher EU financial control bodies' functioning and their role in ensuring transparency and accountability of public sector institutions in member countries. Results. The activity of the higher financial control bodies in the EU countries was studied considering their types of structures and types of audit activities. The EU has established higher financial control bodies to ensure transparency and accountability in public sector institutions. The financial control system in the EU public sector has key components. The relationship between the public finance control system and independent internal control and audit is defined. The organization of state financial control in European Union countries has been studied. Conclusions. The study of the organizational structure and role of the highest EU financial control bodies reveals that financial control in the European Union has a logical structure and types of audit activity. It is clearly differentiated by directions and industries, which provides an opportunity to effectively manage the financial resources of member countries. The European Union has a history of state financial control that emphasizes independence, transparency, and a systematic approach to financial management and control at the macro level.