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.

6 Keywords: audit; reforms, supreme audit institutions (SAIs); model; approaches; stakeholders; international standards INTOSAI; martial law The war unleashed by russia against Ukraine is a factor that not only destroys destinies, deprives Ukrainians of their lives, undermines the foundations of the national economy ( due to the losses and damage caused ), but also negatively affects the financial stability of the state, business entities and the sustainable dynamics of the development of each institution. In these extremely difficult conditions, the requirements for the work of enterprises, ministries, institutions are increasing. It is important that each ministry, department, enterprise work harmoniously and effectively perform their assigned functions, ensuring high productivity, quality of service provision to citizens, timely providing the government and other official bodies with objective information, revealing the features of budget execution in the relevant budget period, etc. The requirements for the efficiency of each institution are currently dictated by modern public demands, as well as the needs of international partners who provide Ukraine with assistance ( financial, material, military, humanitarian ). In addition, these requirements have intensified after Ukraine acquired the status of a candidate for EU membership, taking into account the decision of the European Council of December 14, 2023 to start official negotiations and the possibility of opening thematic clusters on Ukraine's accession to the European Union. The implementation of international experience in the formation of a modern effective system of functioning of audit institutions is a very important factor in their development in the future. In this context, it is important to realize that each element, component, which is part of a holistic system within the single functional space of the audit institution is important so that a harmoniously functioning mechanism significantly contributes to, improves the quality of audits and positively affects the objects of control (audit), as well as the efficiency and effectiveness of the institution itself.