Analysis of the regulatory and legal framework governing the organization of the internal control system in the Ministry of Defense of Ukraine and its subordinate institutions
Abstract
Purpose: to analyze the regulatory and legal framework governing the organization of the internal control system (ICS) in the Ministry of Defense of Ukraine (MoD) and its subordinate institutions, to clarify the formation and interconnections of ICS elements, and to formulate their functions and overall objective.
Method: the methods of system analysis, synthesis, deduction and induction, analogy and comparison.
Findings: The analysis of the regulatory and legal framework governing IC and IA in public sector institutions has led to the refinement of the formation and interconnections of ICS elements, as well as the formulation of their functions and overall objective. Special attention is paid to the role of IA and its relationship with other ICS elements. The study identifies inaccuracies and inconsistencies in regulatory and legal provisions that require resolution.
Theoretical implications: The study contributes to expanding scientific understanding of the organization and functioning of ICS in public sector institutions. The identified approaches and methods may serve as a foundation for further research in the fields of IC, IA, and public administration. The proposed provisions can be used to improve the national regulatory and legal framework.
Practical implications: The results of the study can be used for analyzing the organization and functioning of ICS in the MoD and its subordinate institutions to enhance ICS effectiveness.
Value: is to provide specific tools and proposals that can be applied to improve the efficiency of ICS in the MoD and its subordinate institutions.
Research limitations / Future research: The limitation of the study is the use of publicly available sources. Future research will be aimed at analyzing the organization and functioning of ICS in the MoD and its subordinate institutions.
Papertype: theoretical.
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References
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