Development of internal control and audit in Ukraine

Control plays an important role in ensuring the efficient use of funds, both public and business sectors economy. The purpose article is to consider State Audit Service Ukraine implementation financial state control. study based on analysis reports office results audits health care institutions, which last took place 2019. Ministry Finance allowed establish effectiveness audit at national level during three years. provides answers following questions: i) what tasks are performed by Ukraine; ii) features external internal sector entities iii) basis audits; iv) problematic issues development example institutions; v) main directions Ukraine.