Patskan V. Accounting Chamber as a supreme audit institution of Ukraine

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0520U100393

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

04-07-2020

Specialized Academic Board

Д 61.051.07

State University "Uzhhorod National University"

Essay

In the dissertation the theoretical generalization and the new solution of the scientific problem were made: the essence, characteristic features and organizational and legal aspects of the problems of Accounting Chamber as a supreme audit institution of Ukraine are revealed. The content of the concept of "administrative and legal status of the Accounting Chamber" and its elements: 1) target component (purpose, functions, tasks, principles of the Accounting Chamber); 2) competent (administrative legal personality, powers of the Accounting Chamber, its rights and obligations, rights and obligations of the Chairman and other members of the Accounting Chamber, responsibility); 3) organizational and structural (procedure for appointing the Chairman and members of the Accounting Chamber, organizational forms of activity, organizational structure of the Accounting Chamber, its formation, the procedure for establishing subsidiary bodies and managing them; organizational interaction with the Verkhovna Rada of Ukraine, relations with other public authorities, international cooperation of the Accounting Chamber, etc.) are described.

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