FEATURES OF DEVELOPMENT OF MECHANISMS OF PUBLIC AUDIT MANAGEMENT

The relevance of the study of the mechanisms of public audit management is caused by the urgent measures aimed at updating them in the new environment. Successful implementation of these measures requires the development of new scientific knowledge, generalization of recent findings. The mechanisms of public audit management have been investigated through a structurally meaningful generalization: based on the use of a comprehensive descriptive model. Its structure combines typical forms of objectification of the theory and methodology of these mechanisms. These are concepts, regularities, conceptions, principles, models, a variety of mechanisms and their classification, and more. The features of the basic concepts of audit are analyzed. The results of their analysis show that the development process is characterized by diversification of: subject area of audit (the new objects are public policy, public service, public administration, etc.); audit forms (the new forms are research and advisory forms, determining of effectiveness and efficiency, assessing the impact of public policies, etc.). The development mechanism of concepts and mechanisms of public administration, including audit, is designed and characterized. It is based on a mechanism for changing the concepts and mechanisms of public administration under the impact of the dominant trends in the evolution of a society. The development mechanism of concepts and models of mechanisms of public audit management is characterized by the stages of specific historical periods of the society's evolution. An analysis of these stages shows that in the concepts and mechanisms of public audit management the new principles of public management have been gradually established. These principles determine audit as independent, democratic, external and binding one. Three global models of public audit management mechanisms have gradually emerged and become common ones: public external control, public financial control, internal audit. The fields of audit's objects are delimited. A comprehensive mechanism for public audit management under reforms has been developed and characterized as a tool for innovative development of the audit models mentioned above.