Shevchenko N. Mechanism of the evaluation of the effectiveness of state financial control in Ukraine

The dissertation research is devoted to improving the scientific and methodo-logical support and institutional framework for the mechanism of the evaluating of the effectiveness of SFC in Ukraine. In this paper, understanding of the economic content of financial control has been deepened, a list of SFC's functions has been de-veloped; global and domestic experience of SFC's system development has been generalized; world experience of the organization of the SFC has been systematized; conceptual frameworks of the mechanism of the evaluating of SFC's effectiveness have been defined; three-criteria of the evaluation SFC's effective measures accord-ing to their economic feasibility, effectiveness and efficiency has been grounded; a system of integrated indicators for multilevel qualitative and quantitative assessments of SFC's efficiency has been developed; the ways of improving the legal, informa-tional, organizational, personnel, components of the mechanism of evaluating of SFC's effectiveness in Ukraine have been defined; a mechanism of distance audit of budget efficiency based on the risk- oriented approach has been developed, principles of evaluation of the audit risk in SFC's implementation have been developed.