STATE AUDIT OF ENVIRONMENTAL PROTECTION
Ключевые слова:
state audit, environmental protection audit, environmental audit, environmental performance audit, sustainable development.Аннотация
The article considers the introduction of the state audit of environmental protection in the republic in
connection with the reform of the financial control bodies in accordance with international best practice. The purpose
of the article is to reveal the essence of the state audit of environmental protection. As a result of the study, the
authors found that at present there is no single definition of an audit of environmental protection at both the international
and national levels. On the basis of a comparative analysis of scientific and special literature, it has been
revealed that three approaches have emerged in the formation of the concept of environmental audit. The features of
the audit of environmental protection conducted by the state audit bodies are disclosed and, taking into account the
results of a comparative analysis of the literature, its author’s definition is given. To ensure efficiency, economy, productivity
and effectiveness indicators of the use of natural resources and budget funds it has been identified the need
for adoption of a regulatory document governing the conduct of an audit of environmental protection by state
auditors and the use of its results.
