Potential Pathways for Improving Internal Audit in the System of the Ministry of Defence of Ukraine: Analysis, Challenges, and Strategic Recommendations

Abstract

Purpose. To analyze the organizational features of internal audit within the system of the Ministry of Defence of Ukraine, and its main internal regulatory documents for compliance with national and international standards. The aim is to identify problematic aspects and determine potential ways for their improvement in line with international standards.

Method. The study employs methods of comparative analysis, a systematic approach, document content analysis, analogy, and comparison.

Findings. The research systematizes and analyzes the internal regulatory documents that govern the main aspects of internal audit activities within the Ministry of Defence of Ukraine, with a focus on their compliance with national legislation and the Global Internal Audit Standards. Based on the analysis, potential pathways for improving internal audit in accordance with international standards have been identified.

Theoretical implications. The research findings contribute to the scientific understanding of the organization and functioning of internal audit by identifying key principles and internal documents that enhance the effectiveness of the internal audit function. They also create a foundation for implementing innovative approaches in internal audit practice. The proposed improvement measures can be used to update, refine, and formalize the legal and regulatory framework for internal audit.

Practical implications. The results of the study can be used to enhance the quality and effectiveness of internal audit and to ensure the harmonization of the internal audit unit's activities within the Ministry of Defence of Ukraine system.

The value. The study's value lies in the systematization of the theoretical, organizational, and methodological foundations for conducting internal audit in the MoD of Ukraine; the identification of gaps in the legal and regulatory framework; and the formulation of directions for its improvement, promoting harmonization with international standards. The research materials are valuable for enhancing the effectiveness of the internal audit unit and the quality of internal audits within the MoD of Ukraine. The conclusions and recommendations of the study can be used in developing curricula and methodological materials on internal audit for higher education institutions and professional development centers.