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Titel: State institution non-financial asset audit strategy development
Autoren: Levytska, Svitlana
Tsiatkovska, Olena
Resler, Maryna
Реслер, Марина Василівна
Mykhalska, Olena
Stichwörter: budget programmes
transparency
concept of efficiency
areas of implementation
non-financial assets
Erscheinungsdatum: 2024
Zusammenfassung: The aim of the study was to determine optimal strategies and methods for improving audit activities in the field of management of non-financial assets of public institutions. Audit reports, financial statements of state institutions, the legal framework for audit activities and information on asset management strategies were used in the study. The study results demonstrate that effective and objective control over assets ensures financial discipline, optimises costs and complies with legal requirements. The study discusses the traditional, risk-based and integrated approaches to asset auditing, as well as the importance of an integrated audit approach that considers not only financial indicators but also non-financial aspects that affect the performance of an institution. The real situation in Ukraine is addressed and compared with other countries, namely the United States, the United Kingdom, India, Brazil and Hungary. The study noted that the development of the audit of non-financial assets of public institutions is a complex and dynamic process that occurs on constant changes in legislation and requirements of international standards
Beschreibung: Levytska, S., Ostapiuk, N., Tsiatkovska, O., Resler, M., & Mykhalska, O. (2024). State institution non-financial asset audit strategy development. - Economics of Development, 23(2). - Р. 57-68
URI: http://dspace.msu.edu.ua:8080/jspui/handle/123456789/11594
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