Lebedynska O. Administrative and Legal Regulation of State Audit in Ukraine

The purpose of the dissertation research is to obtain new results in the form of scientific conclusions on the legal regulation of state audit in Ukraine, as well as the disclosure of theoretical and practical problems of public audit procedures, identifying promising areas for improvement. General theoretical provisions on the definition and delimitation of such categories as: "external state financial control", "internal state financial control", "audit", "state audit", "public audit", "external state audit", "internal state audit" . The main tendencies of legal regulation of external and internal state audit with specification of directions of improvement of such regulation are revealed. Foreign legislation, international standards on the organization and implementation of state audit and establish the possibility of their use in Ukraine are studied. Given the latest world trends, promising areas for reforming the system of DFC bodies in Ukraine have been identified. The set of audit procedures that constitute the content of external and internal state audit is specified; reveal their legal nature. Forms and types of state audit depending on the subject of implementation are described. The peculiarities of the procedures of organization and implementation of the external state audit of the Republic of Poland, internal state audit of the State Audit Office and internal auditors in the public sector of the economy are determined.