Nevidomyi V. Supreme Audit Institutions as state bodies of financial control in Ukraine and Europe: constitutionally - comparative analysis.

The thesis is dedicated to provide the complex constitutional and comparative analysis of the existing problems regarding mandate and activities of the Supreme Audit Institutions (SAIs). Based on the overall complex comparative analysis of functions and powers of the Accounting Chamber of Ukraine as a body of state financial control in Ukraine and other SAIs in Europe specific proposals were formulated for the improvement of the constitutionally legal framework of the Accounting Chamber's of Ukraine activities. It is suggested to extend the article 150 of the Constitution of Ukraine according to which the Accounting Chamber shall have a right to appeal to the Constitutional Court in order to resolve problems of constitution status of Laws passed by the Parliament, Acts of President of Ukraine, Acts of the Cabinet of Ministries of Ukraine, legal Acts of the Parliament of the Autonomous Republic of Crimea. The scientifically valid proposals were elaborated to improve organizational and functional structure of the Accounting Chamber of Ukraine based on experience of the European countries. It is proposed to supplement the existing provisions of the Law of Ukraine "On the Accounting Chamber" with the provision which will regulate the legal status of regional offices of the Accounting Chamber. The theoretical and practical aspects of activities of Supreme Audit Institutions in Europe were analyzed. Based on foreign experience it is suggested the ways to reform the Accounting Chamber of Ukraine throughout incorporation of the basic principles of their status, mainly independence, legality, democracy, publicity, objectivity, political ethics, professionalism. Special attention was dedicated to the requirements of the European Union towards the system of state financial control in our country. The role and status of the European Court of Auditors was also considered.