Calculation Of The Efficiency Of Involving The Institute Of Audit In Sustainable Development Of Rural Areas In Ukraine

The article considers the problem of the need to involve the audit institute in the implementation of sustainable development goals in Ukraine in accordance with the Decree of the President of Ukraine "On Sustainable Development Goals of Ukraine until 2030", which is based on the United Nations Sustainable Development Goals until 2030. The study proposes new approaches to measuring the effectiveness of involving the audit institute in the formation of the basic conditions for sustainable development of rural areas in the united territorial communities (UTC) by calculating the total effect of such partnership and cost recovery of audit services. Establishing the total effect of the acceptance on the balance of the united territorial communities of land and property complexes, natural and other assets of rural areas, reducing the risks of inefficient use of funds of the State Fund for Reconstruction and Development, optimizing management costs, income growth of rural communities and gross domestic product growth UAH 1,182 billion, five-year market (volume) of public audit partnership in rural areas - in the amount of UAH 3.35 billion, payback of UAH 1 for audit services - UAH 35.3 thousand, which will significantly accelerate the formation of basic conditions ("Primary capitalization") sustainable development of rural areas, by involving the institute of audit.