Odessa national economic university
International experience of
supreme audit institutions in
developed countries.
Written by Irina Nenbaliuk
1st course post-graduate student
scientific adviser
Homytenko Vera Petrovna
Actual of research:
The process of civil society necessitates the
efficient operation of the state in its interest. In
these conditions becomes important public
control over targeted and effective use of funds
accumulated in the different levels and extrabudgetary funds for collective needs, and national
resources provided by society in government
INTOSAI slogan : Experience - mutual
benefit for all
INTOSAI is an autonomous, independent and non-political
organization. It is a non-governmental organization with special
consultative status with the Economic and Social Council (ECOSOC) of
the United Nations.
INTOSAI was founded in 1953 at the initiative of Emilio Fernandez
Camus, then President of the SAI of Cuba. At that time, 34 SAIs met
for the 1st INTOSAI Congress in Cuba. At present INTOSAI has 192 Full
Members and 5 Associated Members.
Four types of state audit
1) is built on the principle of judicial panel, whose decision shall be valid
(Belgium, Greece, Spain, Italy, Portugal, France, etc.).
2) peer structure without the right to make decisions that have the force of
court (Luxembourg, the Netherlands, Germany, Russia, Slovakia, Czech
Republic, etc.);
3) audit body, independent of the government, headed by the Auditor General
or the President (United Kingdom, Denmark, Estonia, Ireland, Cyprus, Malta,
Poland, USA, Hungary, Finland, Sweden and others.);
4) structure, headed by the President (directly subordinated to it), audits at
central, regional and local levels (Austria, Belarus, Slovenia, etc.).
Audit Court of Accounts of France (, first established in 1319 and
was revived after the French Revolution in 1807, which functions
as the body has jurisdiction and judicial competence. According to
the Constitution of the Accounting Chamber appointed by the
Government and other members - President of the Republic (in
practice - an agreed decision of the Ministry of Economy and the
Ministry budget). The activities of the Chamber funded the two
ministries. The Chamber of France is independent of the executive
and Parliament, its members are immutable status of judges. As a
judicial body, the Chamber monitors the accuracy of public
accounts, but as an administrative body - controls the activities of
public accountants and managers of certain categories of loans.
The peculiarity of the Belgian Accounting Chamber, in addition to
its capacity to monitor implementation of the law, is monitoring
the implementation of rules requiring heads of state agencies to
inform the public about the positions they hold, performed
managerial functions, professional specialization and to declare
personal assets. In 1998, the Chamber was given consultative role
in controlling the cost of election campaigns and political party
funding. Conclusions of the Accounting Chamber included in the
report of the competent control commissions and are available to
the public.
Federal Chamber of Germany now has the status of an independent state
agency senior financial and economic control, which greatly expanded its
powers in comparison with higher audit authorities of other countries.
Along with the Federal Accounting Chamber are counting chamber
sixteen federal states and separate accounting chambers that examine
local authorities. They are separate, independent, no hierarchical
subordination of the Federal Accounting Chamber, but working in close
cooperation. Counting Chamber perform a similar task, but in different
areas of competence. The intersection of interests that sometimes
occurs in the case of co-financing projects more land or federation and
one or more land without hindrance. In this case the counting chamber
cooperate in various forms, conduct joint inspection, check usage share
of funds under its own jurisdiction and so on.
United Kingdom of Great Britain
Supreme Audit Institution of the United Kingdom of Great Britain and
Northern Ireland since 1983 is the National Audit Office (National Audit
Office), headed by the Comptroller General and the Auditor. Chairman of
the National Bureau of Audit and has a unique condition - it is for the
official status of the House of Commons and reports on their activities
solely to it and its Committee on the Budget. However, he is personally
vested with legislative powers and rights, conducts external financial
control of the government. The National Audit Office has independent
status, it is just a device controller and Auditor General, who appoints
the post of Her Majesty the Queen. The formal appointment prior
coordination candidacy candidate for the British Ministry of Finance and
Budget Committee of the House of Commons, then Prime Minister of the
country represents a candidate for the voting members of the lower
house of the British Parliament. Duration of stay Comptroller General and
the auditor in office is not legally restricted allowance paid to him
directly from the special fund.
United states of America
Public body, which serves as a clearing house in the US from 1921 Central Control Management (General Accounting Office, which is
sometimes translated as Russian General Accounting Office or Main
Service account as the US), which is the supreme audit institutions in the
United States.
Management is an independent body formed on the non-partisan basis
and reports directly to Congress. He led Comptroller General is
appointed by the President of the United States for 15 years, regardless
of age and may be removed from office early joint decision Houses of
Congress only if the inability to continue to exercise its powers or by
court order.
Accountability Office sets the standard state auditors, developing and
continually improving standards of public audit, implementing the
principles of the Lima Declaration, the Code of Ethics INTOSAI, based on
accounting standards and are called Generally Accepted Government
Auditing Standards
Austrian experience of state audit system currently less well known than
the experience of other countries. However, it was Austrian Chamber
headed by the General Secretariat of INTOSAI since 1965, and is found in
her experience the most complete implementation and development of
international principles of public audit. The Chamber directly
subordinate to the National Council - the House of Parliament of Austria,
which acts as the national representative body. Interesting Austrian
experience in training of qualified personnel. Thus, for admission to work
in the Accounting Chamber should have worked for several years, not
only the experience of control and auditing, as approved by the
availability of highly specialized, technical knowledge and skills. Since
1996, the Austrian Chamber is working on the implementation of special
training programs of their staff and their staff career ladder.
The Supreme body of financial control is the chamber, which has been
functioning since 1997 and is a permanent organ of external state
financial control, which operates on the basis of principles of legality,
The chamber is formed by the Verhovna Rada of Ukraine and
accountable. The composition of the accounts chamber shall be
appointed by the Verhovna Rada of Ukraine by secret ballot.
The relationship of the accounts chamber of the Supreme Rada of
Ukraine are based on accountability. While retaining its independent
status as an organ of the special constitutional competence.
The chamber shall report annually to the Verhovna Rada of Ukraine about
the results of their activities. With the consent of the Verhovna Rada of
Ukraine and its committees can listen to the reports, the information
(messages) the chamber about the results of inspections, audits and
surveys in accordance with the time required to complete these
Of course, not possible to describe all the good practice of
international public audit. The more that you must always
remember that any transformation and reform must proceed
from the principle of consistency to be the most effective
results. However, consideration of these results in the
construction of our national system of public audit will
significantly improve its efficiency, and thus achieve
transparency, efficiency and visibility of the government
which meets the needs of civil society.
Useful recourses:
1.List of Links to Supreme Audit Institutions
2. List of libraries