The strategy of institutional reform of the supreme audit institution: the case of Ukraine

摘要

The paper aims to define the strategic goals of the Accounting Chamber of Ukraine’s institutional reform. Securing the social confidence towards a public audit institution is the fundamental of its effective implementation. As a result of the proposed strategy realization the transforming the control system according to world standards and good governance requirements must take place focused on economic development maintenance and Sustainable Development Goals achievement. The analysis is based both on directives of the United Nations, INTOSAI and OSCE ruling documents in regard to state audit development and on empirical data obtained under the questionnaire survey among the Accounting Chamber experts and independent accountants in Ukraine.