Oleksich Z. Scientific and methodical foundations of the system of performance audit in Ukraine

The dissertation analyzes the performance of the SFC system in Ukraine, the comparative analysis of external and internal financial control, the SPA role and place in the SFC system is given, developed approaches to content and EFC and SPA are substantiated; justified the principles of the system for structural and process approaches; approach to the assessment of the degree of independence of the highest EFC institution; the main areas of harmonization of the regulatory framework implementation in Ukraine is given; elaborated approaches for integrated evaluation efficiency of public financial resources use; the approach to integral effect change under the influence of time and resource changes; administrative reforms and adjustment effect evaluation.