The institutional independence comparative analysis of the supreme audit institutions
The article conducts a comprehensive study of the institutional independence of supreme audit institutions (SAIs) using quantitative analysis methods and international comparison. Based on data from the Global Synthesis Report on SAIs covering 131 countries, the level of independence is assessed acc...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2025-03-01
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| Series: | Економіка, управління та адміністрування |
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| Online Access: | https://ema.ztu.edu.ua/article/view/335437 |
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| author | Y.M. Denysovets |
| author_facet | Y.M. Denysovets |
| author_sort | Y.M. Denysovets |
| collection | DOAJ |
| description | The article conducts a comprehensive study of the institutional independence of supreme audit institutions (SAIs) using quantitative analysis methods and international comparison. Based on data from the Global Synthesis Report on SAIs covering 131 countries, the level of independence is assessed according to 12 key indicators, including: financial autonomy, transparency of management appointments, the right to determine the scope of the audit, access to information, and publication of reports. The analysis and clustering of countries by the level of independence of supreme audit institutions is carried out, as a result of which four types of institutional independence models are identified. Ukraine belongs to the cluster with a fragmented independence architecture, with strengths in operational autonomy and the mandate to publish reports, but with a significant lag in financial and legal parameters. A method for assessing the institutional gap between Ukraine and the group of leading countries is proposed, which allows for identifying weaknesses (financial autonomy, personnel stability, range of audits, constitutional basis). Strengthening the institutional independence of the SAI is a key condition for the transition from a punitive audit model to a strategic efficiency audit. The need to consolidate the autonomy of the State Audit Office at the constitutional level, improve the budget procedure, introduce risk-based planning, and integrate audit results into the process of state policy formation is substantiated. The presented analytical tools can be used to develop a roadmap for institutional reform of the state audit system in Ukraine. |
| format | Article |
| id | doaj-art-02b7acba0bff4cc8a1de42ca42e7f8b6 |
| institution | DOAJ |
| issn | 2664-245X 2664-2468 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Економіка, управління та адміністрування |
| spelling | doaj-art-02b7acba0bff4cc8a1de42ca42e7f8b62025-08-20T02:58:34ZengZhytomyr Polytechnic State UniversityЕкономіка, управління та адміністрування2664-245X2664-24682025-03-011111212218doi.org/10.26642/ema-2025-1(111)-212-218The institutional independence comparative analysis of the supreme audit institutionsY.M. Denysovets0https://orcid.org/0000-0001-8501-9656Zhytomyr Polytechnic State University, UkraineThe article conducts a comprehensive study of the institutional independence of supreme audit institutions (SAIs) using quantitative analysis methods and international comparison. Based on data from the Global Synthesis Report on SAIs covering 131 countries, the level of independence is assessed according to 12 key indicators, including: financial autonomy, transparency of management appointments, the right to determine the scope of the audit, access to information, and publication of reports. The analysis and clustering of countries by the level of independence of supreme audit institutions is carried out, as a result of which four types of institutional independence models are identified. Ukraine belongs to the cluster with a fragmented independence architecture, with strengths in operational autonomy and the mandate to publish reports, but with a significant lag in financial and legal parameters. A method for assessing the institutional gap between Ukraine and the group of leading countries is proposed, which allows for identifying weaknesses (financial autonomy, personnel stability, range of audits, constitutional basis). Strengthening the institutional independence of the SAI is a key condition for the transition from a punitive audit model to a strategic efficiency audit. The need to consolidate the autonomy of the State Audit Office at the constitutional level, improve the budget procedure, introduce risk-based planning, and integrate audit results into the process of state policy formation is substantiated. The presented analytical tools can be used to develop a roadmap for institutional reform of the state audit system in Ukraine.https://ema.ztu.edu.ua/article/view/335437financial controlstate auditmonitoringaccountingmanagementbudget discipline |
| spellingShingle | Y.M. Denysovets The institutional independence comparative analysis of the supreme audit institutions Економіка, управління та адміністрування financial control state audit monitoring accounting management budget discipline |
| title | The institutional independence comparative analysis of the supreme audit institutions |
| title_full | The institutional independence comparative analysis of the supreme audit institutions |
| title_fullStr | The institutional independence comparative analysis of the supreme audit institutions |
| title_full_unstemmed | The institutional independence comparative analysis of the supreme audit institutions |
| title_short | The institutional independence comparative analysis of the supreme audit institutions |
| title_sort | institutional independence comparative analysis of the supreme audit institutions |
| topic | financial control state audit monitoring accounting management budget discipline |
| url | https://ema.ztu.edu.ua/article/view/335437 |
| work_keys_str_mv | AT ymdenysovets theinstitutionalindependencecomparativeanalysisofthesupremeauditinstitutions AT ymdenysovets institutionalindependencecomparativeanalysisofthesupremeauditinstitutions |