Obushna N. Mechanisms for the formation and development of public audit in Ukraine

The new scientific theses were developed in this dissertation research which permits to solve a very important scientific problem in the sphere of Public Administration according to the theoretical and methodological reasoning of mechanisms of formation and public audit development and their practical implementation in Ukraine. The analysis of the state of research of the phenomenon of public audit in the scientific literature has been carried out and developed its conceptual and categorical apparatus allowing for the public audit paradigm of state financial control principles and the concept of “Good Governance”. Based on the analysis of modern scientific and theoretical approaches to understanding public audit usage of different outbound principles to the formulation of the nature and characteristics of public audit in the EU and Ukraine were discovered. The genesis of the preconditions of formation of the mechanisms of public audit in the context of the evolution of SFС basic models in the world has been clarified, allowing summing up and organizing six basic stages of establishment and organization of the audit. The dualistic aspect of the innovative value of public audit in the context of modernizing public administration is identified and characterized on the basis of the analysis of the influence of the conceptual principles of management of society on the formation of the Institute of public audit.