Methodological approaches to determining the number of staff of the Internal Audit Service of the Ministry of Defense of Ukraine in risk-oriented planning of activities

Keywords: internal audit, risk-oriented planning, number of personnel

Abstract

Purpose: develop and substantiate methodological approaches to determining the number of personnel of the internal audit service of the Ministry of Defense of Ukraine in risk-oriented planning of their activities in accordance with the scope of work and financial risks arising under the legal regime of martial law.

Method: methods of analysis, synthesis, deduction and induction, analogy and comparison.

Practical implications: result of the study, methodological approaches to determining the number of staff of the internal audit service of the Ministry of Defense of Ukraine in risk-oriented planning of activities were developed and argued, and their compliance with the scope of work and financial risks arising under the legal regime of martial law was substantiated.

Value: the study is to improve scientific and methodological approaches to determining the number of staff of the internal audit service of the Ministry of Defense of Ukraine in risk-oriented planning of activities.

Future research: reforming the internal audit service of the Ministry of Defense of Ukraine, cooperation with international and security organizations, etc.

Paper type: theoretical and practical.

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Published
2024-09-30
How to Cite
Loishyn, A., Tytkovskyi, O., Karelin, V., Ostapenko, O., Serebryanska, I., & Grodovskyi, O. (2024). Methodological approaches to determining the number of staff of the Internal Audit Service of the Ministry of Defense of Ukraine in risk-oriented planning of activities. Social Development and Security, 14(5), 247-265. https://doi.org/10.33445/sds.2024.14.5.24
Section
Military Security and Humanitarian Aid