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мельянцова / аудит / Audyt_Osnovy_derzhavnoho_nezalezhnoho_profesiinoho_ta_vnutrishnoho_audytu
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Ⱦɨɞɚɬɨɤ
ɞɨ ɪɿɲɟɧɧɹ Ⱥɭɞɢɬɨɪɫɶɤɨʀ ɩɚɥɚɬɢ ɍɤɪɚʀɧɢ ɜɿɞ 23 ɤɜɿɬɧɹ 2009 ɪ. ʋ 201/4
ɉɈɅɈɀȿɇɇə ɉɊɈ ɁɈȼɇȱɒɇȱ ɉȿɊȿȼȱɊɄɂ ɋɂɋɌȿɆ ɄɈɇɌɊɈɅɘ əɄɈɋɌȱ, ɋɌȼɈɊȿɇɂɏ ȺɍȾɂɌɈɊɋɖɄɂɆɂ ɎȱɊɆȺɆɂ ɌȺ ȺɍȾɂɌɈɊȺɆɂ ȼȱȾɉɈȼȱȾɇɈ ȾɈ ɉɊɈɎȿɋȱɃɇɂɏ ɋɌȺɇȾȺɊɌȱȼ, ɁȺɄɈɇɈȾȺȼɑɂɏ
ȱ ɇɈɊɆȺɌɂȼɇɂɏ ȼɂɆɈȽ ɁɆȱɋɌ
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ɉɚɪɚɝɪɚɮ |
ȼɫɬɭɩ....................................................................................................................................... |
1—4 |
I. ȼɢɡɧɚɱɟɧɧɹ5 |
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II. Ɉɛ’ɽɤɬ ɿ ɫɭɛ’ɽɤɬɢ ɡɨɜɧɿɲɧɿɯ ɩɟɪɟɜɿɪɨɤ ɫɢɫɬɟɦ ɤɨɧɬɪɨɥɸ ɹɤɨɫɬɿ............................... |
6—20 |
III. ɉɥɚɧ ɡɨɜɧɿɲɧɿɯ ɩɟɪɟɜɿɪɨɤ ɫɢɫɬɟɦ ɤɨɧɬɪɨɥɸ ɹɤɨɫɬɿ................................................ |
21—31 |
IV. Ɉɪɝɚɧɿɡɚɰɿɹ ɬɚ ɩɨɪɹɞɨɤ ɩɪɨɜɟɞɟɧɧɹ ɡɨɜɧɿɲɧɿɯ ɩɟɪɟɜɿɪɨɤ ...................................... |
32—61 |
V. Ⱦɨɤɭɦɟɧɬɭɜɚɧɧɹ ɡɨɜɧɿɲɧɿɯ ɩɟɪɟɜɿɪɨɤ ɿ ɡɚɛɟɡɩɟɱɟɧɧɹ ɤɨɧɮɿɞɟɧɰɿɣɧɨɫɬɿ............... |
62—77 |
VI. Ɋɨɡɝɥɹɞ ɪɟɡɭɥɶɬɚɬɿɜ ɡɨɜɧɿɲɧɿɯ ɩɟɪɟɜɿɪɨɤ ɿ ɪɨɡɜ’ɹɡɚɧɧɹ ɤɨɧɮɥɿɤɬɿɜ...................... |
78—89 |
VII. Ɉɩɪɢɥɸɞɧɟɧɧɹ ɪɟɡɭɥɶɬɚɬɿɜ ɿ ɦɨɧɿɬɨɪɢɧɝ ɜɢɤɨɧɚɧɧɹ ɡɨɜɧɿɲɧɿɯ ɩɟɪɟɜɿɪɨɤ......... |
90—93 |
VIII. ɉɪɢɤɿɧɰɟɜɿ ɩɨɥɨɠɟɧɧɹ............................................................................................. |
94—95 |
Ⱦɨɞɚɬɤɢ |
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ȼɫɬɭɩ
1.ɉɨɥɨɠɟɧɧɹ ɩɪɨ ɡɨɜɧɿɲɧɿ ɩɟɪɟɜɿɪɤɢ ɫɢɫɬɟɦ ɤɨɧɬɪɨɥɸ ɹɤɨɫɬɿ ɚɭɞɢɬɨɪɫɶɤɢɯ ɩɨɫɥɭɝ, ɫɬɜɨɪɟɧɢɯ ɚɭɞɢɬɨɪɫɶɤɢɦɢ ɮɿɪɦɚɦɢ ɬɚ ɚɭɞɢɬɨɪɚɦɢ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɩɪɨɮɟɫɿɣɧɢɯ ɫɬɚɧɞɚɪɬɿɜ, ɡɚɤɨɧɨɞɚɜɱɢɯ ɿ ɧɨɪɦɚɬɢɜɧɢɯ ɜɢɦɨɝ (ɞɚɥɿ — ɉɨɥɨɠɟɧɧɹ) ɪɨɡɪɨɛɥɟɧɨ ɜɿɞɩɨɜɿɞɧɨ ɞɨ Ɂɚɤɨɧɭ ɍɤɪɚʀɧɢ «ɉɪɨ ɚɭɞɢɬɨɪɫɶɤɭ ɞɿɹɥɶɧɿɫɬɶ», Ʉɨɧɰɟɩɬɭɚɥɶɧɨʀ ɨɫɧɨɜɢ ɤɨɧɬɪɨɥɸ ɚɭɞɢɬɨɪɫɶɤɨʀ ɞɿɹɥɶɧɨɫɬɿ ɜ ɍɤɪɚʀɧɿ ɬɚ Ɇɿɠɧɚɪɨɞɧɢɯ ɫɬɚɧɞɚɪɬɿɜ ɚɭɞɢɬɭ, ɧɚɞɚɧɧɹ ɜɩɟɜɧɟɧɨɫɬɿ ɬɚ ɟɬɢɤɢ, ɩɪɢɣɧɹɬɢɯ Ⱥɭɞɢɬɨɪɫɶɤɨɸ ɩɚɥɚɬɨɸ ɍɤɪɚʀɧɢ (Ⱥɉɍ) ɜ ɹɤɨɫɬɿ ɇɚɰɿɨɧɚɥɶɧɢɯ ɫɬɚɧɞɚɪɬɿɜ ɚɭɞɢɬɭ, ɚ ɬɚɤɨɠ, ɜɿɞɩɨɜɿɞɧɨ ɞɨ Ɇɿɠɧɚɪɨɞɧɨɝɨ ɫɬɚɧɞɚɪɬɭ ɤɨɧɬɪɨɥɸ ɹɤɨɫɬɿ 1 (ɆɋɄə
1)ɬɚ Ʉɨɞɟɤɫɭ ɟɬɢɤɢ ɩɪɨɮɟɫɿɣɧɢɯ ɛɭɯɝɚɥɬɟɪɿɜ ɆɎȻ (ɞɚɥɿ — Ʉɨɞɟɤɫ ɟɬɢɤɢ).
2.Ɇɟɬɨɸ ɰɶɨɝɨ ɉɨɥɨɠɟɧɧɹ ɽ ɡɚɛɟɡɩɟɱɟɧɧɹ ɨɪɝɚɧɿɡɚɰɿʀ ɤɨɧɬɪɨɥɸ ɹɤɨɫɬɿ ɚɭɞɢɬɨɪɫɶ-
ɤɢɯ ɩɨɫɥɭɝ ɜ ɍɤɪɚʀɧɿ ɲɥɹɯɨɦ ɭɩɪɨɜɚɞɠɟɧɧɹ ɡɨɜɧɿɲɧɿɯ ɩɟɪɟɜɿɪɨɤ ɫɢɫɬɟɦ ɤɨɧɬɪɨɥɸ ɹɤɨɫɬɿ (ɞɚɥɿ — ɡɨɜɧɿɲɧɿ ɩɟɪɟɜɿɪɤɢ), ɫɬɜɨɪɟɧɢɯ ɚɭɞɢɬɨɪɫɶɤɢɦɢ ɮɿɪɦɚɦɢ ɬɚ ɚɭɞɢɬɨɪɚɦɢɩɿɞɩɪɢɽɦɰɹɦɢ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɆɋɄə 1 ɬɚ ɉɨɥɨɠɟɧɧɹ ɡ ɧɚɰɿɨɧɚɥɶɧɨʀ ɩɪɚɤɬɢɤɢ ɤɨɧɬɪɨɥɸ ɹɤɨɫɬɿ 1 «Ɉɪɝɚɧɿɡɚɰɿɹ ɚɭɞɢɬɨɪɫɶɤɢɦɢ ɮɿɪɦɚɦɢ ɬɚ ɚɭɞɢɬɨɪɚɦɢ ɫɢɫɬɟɦɢ ɤɨɧɬɪɨɥɸ ɹɤɨɫɬɿ ɚɭɞɢɬɨɪɫɶɤɢɯ ɩɨɫɥɭɝ» (ɞɚɥɿ — ɉɇɉ Ʉə 1) .
3.ȼɿɞɩɨɜɿɞɧɨ ɞɨ ɆɋɄə 1 ɬɚ ɉɇɉ Ʉə 1 ɭɫɿ ɚɭɞɢɬɨɪɫɶɤɿ ɮɿɪɦɢ ɬɚ ɚɭɞɢɬɨɪɢ — ɩɿɞɩ-
ɪɢɽɦɰɿ, (ɞɚɥɿ — ɮɿɪɦɢ ɚɛɨ ɫɭɛ’ɽɤɬɢ ɚɭɞɢɬɨɪɫɶɤɨʀ ɞɿɹɥɶɧɨɫɬɿ) ɡɨɛɨɜ’ɹɡɚɧɿ ɪɨɡɪɨɛɢɬɢ ɬɚ
ɜɩɪɨɜɚɞɢɬɢ ɜ ɫɜɨɸ ɩɪɚɤɬɢɤɭ ɬɚɤɭ ɫɢɫɬɟɦɭ ɤɨɧɬɪɨɥɸ ɹɤɨɫɬɿ, ɹɤɚ ɛ ɡɚɛɟɡɩɟɱɭɜɚɥɚ ɨɛʉɪɭɧɬɨɜɚɧɭ ɜɩɟɜɧɟɧɿɫɬɶ ɭ ɬɨɦɭ, ɳɨ ɰɿ ɫɭɛ’ɽɤɬɢ ɚɭɞɢɬɨɪɫɶɤɨʀ ɞɿɹɥɶɧɨɫɬɿ ɬɚ ʀɯɧɿɣ ɩɟɪɫɨɧɚɥ ɞɿɸɬɶ ɜɿɞɩɨɜɿɞɧɨ ɞɨ Ɇɿɠɧɚɪɨɞɧɢɯ ɫɬɚɧɞɚɪɬɿɜ ɚɭɞɢɬɭ, ɧɚɞɚɧɧɹ ɜɩɟɜɧɟɧɨɫɬɿ ɬɚ ɟɬɢɤɢ, Ʉɨ-
ɞɟɤɫɭ ɟɬɢɤɢ ɩɪɨɮɟɫɿɣɧɢɯ ɛɭɯɝɚɥɬɟɪɿɜ ɬɚ ɡɚɤɨɧɨɞɚɜɱɢɯ ɿ ɧɨɪɦɚɬɢɜɧɢɯ ɜɢɦɨɝ, ɳɨ ɪɟɝɭɥɸɸɬɶ ɚɭɞɢɬɨɪɫɶɤɭ ɞɿɹɥɶɧɿɫɬɶ, ɚ ɜɢɫɧɨɜɤɢ (ɡɜɿɬɢ), ɳɨ ɧɚɞɚɸɬɶɫɹ ɫɭɛ’ɽɤɬɚɦɢ ɚɭɞɢɬɨɪɫɶɤɨʀ ɞɿɹɥɶɧɨɫɬɿ, ɜɿɞɩɨɜɿɞɚɸɬɶ ɭɦɨɜɚɦ ɡɚɜɞɚɧɧɹ.
4.ɐɟ ɉɨɥɨɠɟɧɧɹ ɽ ɨɛɨɜ’ɹɡɤɨɜɢɦ ɞɥɹ ɜɫɿɯ ɫɭɛ’ɽɤɬɿɜ ɚɭɞɢɬɨɪɫɶɤɨʀ ɞɿɹɥɶɧɨɫɬɿ ɜ ɍɤɪɚʀɧɿ ɬɚ ɜɢɡɧɚɱɚɽ ɨɫɧɨɜɧɿ ɜɢɦɨɝɢ ɞɨ ɨɪɝɚɧɿɡɚɰɿʀ ɡɨɜɧɿɲɧɿɯ ɩɟɪɟɜɿɪɨɤ ɿ ɡɚɯɨɞɢ ɬɚ ɩɪɨɰɟɞɭɪɢ ɳɨɞɨ ʀɯ ɩɪɨɜɟɞɟɧɧɹ.
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