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.

7 In the International Monetary Fund program The Extended Fund Facility [1] within the framework of the Memorandum of Understanding between Ukraine and the IMF and cooperation with the European Union within the framework of Ukraine Facility [2] a separate format for interaction between supreme audit institutions (SAIs) and stakeholders. The term ―stakeholders‖ in Ukrainian means physical or legal parties. That is, anyone who has an interest in your organization through interest, influence, or both. These can be shareholders, staff, board members, volunteers, sponsors, government, customers, etc. It is customary among the audit community to distinguish between stakeholders, as they can be external through which the SAI communicates during the strategic planning of audits, for example: public organizations, society as a whole, quality communication with the Ministry of Finance, other institutions, media resources: electronic and print media, etc. Internal stakeholders who actively participate in this process include, for example: the SAI working group on strategic planning and audit departments, as well as the SAI's top management. Our analysis has shown that each SAI has certain characteristics in determining the main stakeholders. As a rule, this is determined by the factor for whom the auditors themselves and the audit institution in general prepare reports or who uses the results of the audit work. For example, the range of external stakeholders of the State Audit Office of North Macedonia with whom the SAI communicates during strategic planning of audits is quite wide: the public, parliament, state prosecutor, Ministry of Finance, media resources, press, civil society organizations. Internal stakeholders involved in this process: the SAI working group on strategic planning, audit departments, senior management of the SAI. In some countries, cooperation between SAIs and stakeholders leads to the fact that stakeholders have a direct influence on the formation of audit topics, which are subsequently included in the annual activity plan of the SAI, although not all use this practice. For example, the main stakeholders of the Swedish National Audit Office