PUBLIC AUDIT AS ONE OF THE INSTRUMENTS OF THE STATE'S SOCIAL SECURITY

Abstract

B a c k g r o u n d . In the current context of global instability and wartime challenges, social security acquires particular significance as a priority of state policy. Public audit serves as an instrument for enhancing government accountability, ensuring the efficient use of public resources, and reducing corruption risks.
M e t h o d s . The research methodology is based on a combination of structured literature review, problem-oriented synthesis, and analysis of practical audit cases in the field of social policy. Legal analysis, comparative method, and structural-functional approach were applied.
R e s u l t s . Based on the analysis of Ukrainian and international studies, the essence of both categories has been clarified, and the functions of public audit (evaluative, preventive, corrective, legitimizing, and educational) have been identified. Its relationship with other instruments of social security – the system of social protection and insurance, labor market regulation, poverty reduction programs, anti-corruption mechanisms, and socio-economic risk monitoring – has been revealed. The implementation of audit recommendations has been shown to improve the targeting of social programs, expand coverage of vulnerable groups, reduce resource losses, and strengthen fiscal sustainability, provided there is interoperability of information systems and institutionalization of the follow-up mechanism. Under conditions of war, reconstruction, European integration reforms, and resource scarcity, performance auditing, registry integration, IT audit development, and public monitoring of recommendations gain special importance for Ukraine. A set of measures is proposed: shifting the focus toward performance, creating a unified data ecosystem, enhancing standards and competencies, ensuring mandatory parliamentary oversight of audit recommendations, and synchronizing audit procedures with expenditure reviews and anti-corruption strategies.
C o n c l u s i o n s . Public audit is a strategic instrument for ensuring social security that enhances government accountability and transparency. For Ukraine, the development of performance auditing, institutionalization of civic control, and mandatory parliamentary oversight are critically important. These measures will strengthen citizens' trust in institutions and ensure the resilience of social policy during wartime and post-war recovery.