Інституційні відмінності та спільні характеристики фінансового контролю, аудиту і моніторингу у публічному секторі

The article reveals the theoretical and methodological principles and applied aspects of financial control, audit, and monitoring in the public finance management system. The topic's relevance is due to the need to transform state financial supervision by European transparency, accountability, and effectiveness standards. The article critically reviews scientific approaches to determining the essence of control, audit, and monitoring, identifies standard and distinctive features of these concepts, and analyzes their functional load and legal regulation. Particular attention is paid to the classification of audit forms, namely financial, compliance audit, and efficiency audit, in the context of their role in assessing the legality and effectiveness of budget funds. The specifics of internal audit are considered, which, despite limited independence, play an important role in the internal control system. Monitoring is characterized as a continuous, automated process of identifying risks, which is increasingly integrated into audits based on risk-based approaches. A hierarchical model reflects the place and relationships between the analyzed control tools within a unified financial control system. It was concluded that an effective system of state financial control should be based on the synergy of audit, control, and monitoring, with a clear separation of functions and harmonization of procedures, which will increase public finance management's efficiency and prevent financial offenses.