Administrative and legal Regulation of State Audit.

Abstract

The first section of the work explores the concept and content of public audit, defines its place in the system of financial control. Carrying out the classification of financial control, the concepts of external and internal state audit are specified. Its subjective composition is characterized, the object and subject of the state audit are selected. The second section considers the procedures for organizing and conducting an audit by the Accounting Chamber, as the highest body of independent external public financial control. The analysis of the procedure for conducting the state financial audit carried out by the State Audit Office of Ukraine and internal auditors has been carried out.