ANTI-CORRUPTION AUDIT: MODERN CHALLENGES, INTERNATIONAL EXPERIENCE, AND PROSPECTS FOR UKRAINE

Abstract

This article examines the role of anti-corruption audit as a tool for ensuring transparency and accountability in Ukraine’s public administration, particularly under martial law. During this period, increased corruption risks negatively impact budget efficiency and international trust. The study defines anti-corruption audit as a professional activity verifying compliance with legislation, international standards, and internal policies. Key features of internal audit are outlined, including risk assessment and the development of prevention mechanisms.
Practical methods analyzed include surprise inventories, selective documentary checks, monitoring atypical transactions, and reporting channels. The study emphasizes the element of surprise and the modeling of risk processes in vulnerable sectors. Key barriers to effective auditing in Ukraine are identified, such as regulatory imperfections, overlapping powers among anti-corruption bodies, and insufficient digitalization.
Based on the international experience of Finland, Sweden, Norway, New Zealand, and Singapore, the paper substantiates the need for modern digital solutions, fiscal transparency, and institutional independence for anti-corruption bodies. It is concluded that a comprehensive approach–combining digitalization, systemic control, preventive mechanisms, and public oversight–can significantly increase audit effectiveness, minimize risks, and strengthen the trust of international partners in Ukraine. These results provide a framework for improving public administration and anti-corruption strategies during the country's post-war reconstruction and European integration processes.