The basic principles of formation of the supreme state financial control as a system are defined, on the basis of its harmonization with the development of the regional office, as subsystems, which consist in rationalization of their functions by carrying out functional-cost analysis, implementation of international quality management systems and carrying out control measures at levels of regional offices, which will facilitate the creation of multi-level state financial control over the formation and use of consolidated budget of Ukraine on the principles of legality, completeness, effectiveness and transparency.
The identification of the supreme audit institutions by function, form of government, and type historically formed by two models has been improved: Anglo-Saxon and French; classification of state financial control: by subjects; objects; economic levels; spheres of financial relations; interpretation of external state financial control as a system of control-analytical and expert actions of state bodies, independent from the outside influence of branches of legislative and executive power, which have independent status of the supreme audit institutions, to ensure legality, prevention of violations of financial discipline, economic efficiency during mobilization, distribution and use of financial resources and property of the state and local self-government bodies, assessment of the quality of internal state systems financial control and public administration in general; the definition of the quality management system of supreme audit institutions, as a set of internal and external processes, their consistency and interaction, criteria and methods, resources and information necessary to ensure the effectiveness of the processes, their monitoring, control, analysis and implementation of measures necessary to achieve the planned results.
The methodological approach to the implementation of international standards of the supreme audit institutions has been further developed; per person-day of the controlling subject; methodical approach to the formation of a quality management system for the conditions of two-tier construction of supreme audit institutions by the distribution of requirements to the organization at the level of the central office and the regional offices of the Accounting Chamber of Ukraine.
