Legal conceptualization of the object of state control

Abstract

The research examines the transformation of the concept of the state financial control object in Ukraine in the context of European integration and the shift from a predominantly inspection-punitive paradigm to a modern public audit model. The research aims to substantiate an integrated definition of the object of state financial control, develop a classification of its components, and identify key inconsistencies in the current Ukrainian regulatory framework, proposing improvement directions aligned with INTOSAI guidelines. The methodology is based on systemic and functional approaches, as well as comparative legal analysis of doctrinal models (fiscal-revision, resource-based, institutional, process-based, documentary-informational, and risk-oriented) and their correlation with contemporary public audit needs (performance audit, compliance audit, IT audit, and risk-based planning). The research argues that Ukrainian legislation effectively narrows the "object of control" to a list of auditees and several control directions, creating a gap between legal provisions and audit practice and constraining the effectiveness of audit instruments. The research proposes an author’s integrated definition of the control object as a multidimensional system of elements of public financial activity and introduces a five-group classification.