2020
DOI: 10.36962/swd0202202004
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Preliminary State Audit of the Accounting Chamber as a Tool for Prevention of Economic Criminality in the General Government Sector

Abstract: Reforming the general government sector in Ukraine requires a focus on preventive measures for combating economic crimes in the field of public funds and other property. In this context, the effective state audit, carried out by the Accounting Chamber of Ukraine as the highest audit body in the country, is an effective tool to prevent crimes. Elaboration of the current regulatory framework and international documents on the preliminary state audit allowed justifying the separation of such subtypes as: prelimin… Show more

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Cited by 2 publications
(1 citation statement)
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“…The functional approach of the UN and the International Monetary Fund, set out in the Manual on Government Finance Statistics, is seen as interesting and relevant to study. According to this document, the functional directions of the state are as follows: general management, defense, public order and security, economic direction, environmental protection, housing and communal services, health care, recreation, culture and religion, education, social protection [22,23,28].…”
Section: Ismentioning
confidence: 99%
“…The functional approach of the UN and the International Monetary Fund, set out in the Manual on Government Finance Statistics, is seen as interesting and relevant to study. According to this document, the functional directions of the state are as follows: general management, defense, public order and security, economic direction, environmental protection, housing and communal services, health care, recreation, culture and religion, education, social protection [22,23,28].…”
Section: Ismentioning
confidence: 99%