Proceedings of the International scientific and practical conference ―Advances in Science and Humanity‖ (March 29-31, 2026) / Publisher website: www.naukainfo.com. – Vienna, Austria, 2026. - 176 p.

13 and methodological approaches that will increase the level of communication with stakeholders, improve the methodological tools for conducting various types of audits, writing audit reports, and establishing effective feedback, which will ultimately increase the effectiveness of the SAI in modern conditions. International experience shows that there is no single, universal organizational and methodological approach or model that can be copied and will help achieve the desired result. On the contrary, an appropriate individual approach, based on an analysis of the national context, the diverse needs of stakeholders, the interaction of diverse factors, which in a harmonious combination, taking into account all components, will form the integrity of the mechanism, will contribute to building an effective, efficient model in the SAI, a system of high-quality communication, feedback to ensure the proper impact of the audit. The latter contributes to accountability, transparency, legitimacy of the authorities, improvement of government actions, the system of public administration, including the efficiency of distribution and use of public finances, strengthening public trust in the state and its institutions, carrying out systemic economic reforms, social transformations, and strengthening democracy. REFERENCES: 1. The Extended Fund Facility (EFF). URL: https://www.imf.org/en/About/Factsheets/Sheets/2023/Extended-Fund-Facility- EFF 2. Ukraine Facility 2024-2027. URL: https://www.ukrainefacility.me.gov.ua/ 3. Stategia 2023-2028. URL: https://www.curteadeconturi.ro/uploads/d4a5f9bb/c0df3cdb/d6d719b6/eb988ed5 /6562aa19/7ccdc390/d7f704f6/9d491608/Strategia_de_Dezvoltare_Institu%C8 %9Bional%C4%83_a_Cur%C8%9Bii_de_Conturi_a_Rom%C3%A2niei_pentru _perioada_2023_-_2028.pdf 4. Радіонов, Ю.Д. (2025). Вплив аудиту через залучення стейкхол-дерів.