Розвиток інституційної спроможності Рахункової палати України як незалежної державної аудиторської установи

The issue of institutional capacity of the Accounting Chamber of Ukraine through the implementation of modern innovative approaches based on international experience is explored. The first approach lies in active use of criteria measuring the efficiency of audit institutions using ISSAI compliance assessment tools to identify strengths and weaknesses in order to take right direction for improving the institutional capacity. The second approach is aimed at creating sustainable public understanding of what guarantees the independence of the Accounting Chamber is the key to its sustainable and stable functioning. This public support should be based on strategic plans, searching capabilities and interactive communication with it, the mutual obligations of audit institution’s management, external strategies. The third approach is complex, which focuses on capacity building of the Accounting Chamber to support professional development, institutional capacity (administrative and managerial systems and procedures). The institutional capacity of the supreme audit institution (SAI) is considering as an ability to effectively monitor changes in the environment (the state and society) and to form a partnership that would allow it to take advan­tage of emerging opportunities and mitigate emerging risks.