The Key Indicators of Probable Corruption Risks in Critical Areas of Military Activity (Ukrainian Experience)

  • Olena Holota The National Defence University of Ukraine named after Ivan Cherniakhovskyi https://orcid.org/0000-0003-4323-4344
  • Marina Barynina The Internal Audit Department of the Ministry of Defence of Ukraine https://orcid.org/0000-0002-8820-3173
  • Oleksandr Tytkovskyi The Territorial Administration of Internal Audit of Military Units directly subordinated to the Ministry of Defence and the General Staff of Armed Forces of Ukraine
Keywords: ʽred flags’, corruption risks, internal control, internal audit, Armed Forces of Ukraine, Ministry of Defence of Ukraine

Abstract

Using the approach of identifying ʽred flags’, the article analyses the most vulnerable areas of military activity such as defence procurement (acquisition); use of defence lands; housing provision for military personnel and their families; state defence enterprise activity; and use of fuel, to recognise the corruption risks and the consequences of improper activities in these areas for the Ministry of Defence and the Armed Forces.

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Author Biographies

Olena Holota, The National Defence University of Ukraine named after Ivan Cherniakhovskyi

Candidate of Economic Sciences (PhD), Associate Professor, Doctoral candidate

Marina Barynina, The Internal Audit Department of the Ministry of Defence of Ukraine

Director of the Internal Audit Department of the Ministry of Defence of Ukraine, Honoured Economist of Ukraine, Certified Auditor of Ukraine, Certified Professional Internal Auditor of Public Sector of Ukraine

Oleksandr Tytkovskyi , The Territorial Administration of Internal Audit of Military Units directly subordinated to the Ministry of Defence and the General Staff of Armed Forces of Ukraine

Head of the Territorial Administration of Internal Audit of Military Units directly subordinated to the Ministry of Defence and the General Staff of Armed Forces of Ukraine, Certified Auditor of Ukraine

References

Analiz rezul'tativ Indeksu spryjniattia koruptsii-2019 [Analysis of the Corruption Perceptions Index 2019]. Retrieved from http://cpi.ti-ukraine.org/#/ [in Ukrainian].

Government Defence Anti-Corruption Index. Retrieved from http://government. defenceindex.org/countries/ukraine/.

Audit Advisory Training. Retrieved from http://www.en.valuemex.com/node/23.

Effectiveness. Retrieved from http://www.businessdictionary.com/definition/effectiveness.html

Todor Tagarev, ed., (2010). Building integrity and reducing corruption in defence: a compendium of best practices. Geneva: DCAF. Retrieved from https://www.nato.int /nato_static_fl2014/assets/pdf/pdf_topics/20120607_BI_Compendium_EN.pdf

Corruption & Peacekeeping. Strengthening Peacekeeping and the United Nations. (2016). Retrieved from https://ti-defence.org/wp-content/uploads/2016/ 03/2013-10_-Corruption-PK-report.pdf

Corruption Threats & International Missions. Practical Guidance for Leaders. (2016). Retrieved from http://ti-defence.org/wp-content/uploads/2016/03/140930-Corrup tion-Threats-International-Missions.pdf.

Barynina, M., & Pyman, M. (2016). The 3rd line of defence: how an audit can help address defence corruption. The experience of Ukraine. Retrieved from https://ti-defence.org/wp-content/uploads/2016/03 /2012-03_3rdLine_AuditsDefenceCorrup tion.pdf.

Holota, O. (2018). Public procurement as one of the biggest vulnerable direction to corruption of the ministry of defense. Journal of Scientific Papers «Social Development and Security», 4(2), 14-27. https://doi.org/10.5281/zenodo.1229619 [in Ukrainian].


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PDF Downloads: 292
Published
2020-04-30
How to Cite
Holota, O., Barynina, M., & Tytkovskyi , O. (2020). The Key Indicators of Probable Corruption Risks in Critical Areas of Military Activity (Ukrainian Experience). Social Development and Security, 10(2), 69-75. https://doi.org/10.33445/sds.2020.10.2.8
Section
Articles