Problems of functioning of state internal financial control in Ukraine
Purpose: The purpose of the article is to identify the problems of the functioning of state internal financial control during the period of its transformation and development in order to take into account the results of the research in the course of developing the modern concept of state internal financial control.
Design / Method / Research approach. To realize the goal of the research, its decomposition was carried out and the main aspects of the formation, development and conceptual transformation of state internal control in Ukraine were investigated; formulated directions in the functioning of the state internal financial control at the current stage of development and in the conditions of repelling the armed aggression of the Russian Federation.
Research results. The results of the research will be used to develop a modern concept of state internal financial control.
Theoretical value of research. The theoretical value of the study consists in conducting a retrospective analysis of the formation, development and conceptual transformation of state internal control in Ukraine and identifying problematic issues in the practice of its implementation, which is the basis for the further formulation of modern (up-to-date) conceptual principles of the functioning of state internal control in Ukraine, taking into account the security situation.
Practical value of research. The implementation of the given proposals in the subject area of research will make it possible to increase the efficiency of public administration in Ukraine, and will also contribute to the economical and effective use of limited state resources.
Originality / Value of research. The research is an original result of scientific work carried out by the author's team, which contributes to the improvement of modern theory and practice in the subject area of research.
Research Limitations / Future Research. A limitation of the study is the use of open sources and data. We see the prospects for further research in the implementation of a set of measures proposed based on the results of this study.
Type of article: theoretical.
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