RECENT TRENDS IN ORGANIZATION OF SUPREME AUDIT INSTITUTIONS IN UKRAINE AND POLAND

This paper presents an overview of the recent developments in organizing a system of state financial control, as well as policy issues concerning functioning the supreme audit institutions (SAI) in the Republic of Poland and Ukraine. The authors highlight the evolution of the framework within cooperation on auditing between Ukraine and the Republic of Poland in the field of public financial control (audit). The paper is aimed at investigating current practice of organizing supreme audit control in the Republic of Poland and in determining recent trends in developing the cooperation between the States in public financial control area. Moreover, the recommendations proposed are aimed at proper organizing of the external public financial control (audit) on the basis of International Organization of Supreme Audit Institutions standards and methods, as well as exchange of the EU best practices in external control and public financial audit, paying particular attention to the independence of the relevant state bodies.