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State institution non-financial asset audit strategy development

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dc.contributor.author Levytska, Svitlana
dc.contributor.author Tsiatkovska, Olena
dc.contributor.author Resler, Maryna
dc.contributor.author Реслер, Марина Василівна
dc.contributor.author Mykhalska, Olena
dc.date.accessioned 2024-08-07T13:21:53Z
dc.date.available 2024-08-07T13:21:53Z
dc.date.issued 2024
dc.identifier.uri http://dspace.msu.edu.ua:8080/jspui/handle/123456789/11594
dc.description Levytska, S., Ostapiuk, N., Tsiatkovska, O., Resler, M., & Mykhalska, O. (2024). State institution non-financial asset audit strategy development. - Economics of Development, 23(2). - Р. 57-68 uk_UA
dc.description.abstract The aim of the study was to determine optimal strategies and methods for improving audit activities in the field of management of non-financial assets of public institutions. Audit reports, financial statements of state institutions, the legal framework for audit activities and information on asset management strategies were used in the study. The study results demonstrate that effective and objective control over assets ensures financial discipline, optimises costs and complies with legal requirements. The study discusses the traditional, risk-based and integrated approaches to asset auditing, as well as the importance of an integrated audit approach that considers not only financial indicators but also non-financial aspects that affect the performance of an institution. The real situation in Ukraine is addressed and compared with other countries, namely the United States, the United Kingdom, India, Brazil and Hungary. The study noted that the development of the audit of non-financial assets of public institutions is a complex and dynamic process that occurs on constant changes in legislation and requirements of international standards uk_UA
dc.language.iso other uk_UA
dc.subject budget programmes uk_UA
dc.subject transparency uk_UA
dc.subject concept of efficiency uk_UA
dc.subject areas of implementation uk_UA
dc.subject non-financial assets uk_UA
dc.title State institution non-financial asset audit strategy development uk_UA
dc.type Article uk_UA


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