Analysis of the process of internal audit in Ministry of defense of Ukraine

  • Andriy Ignatenko Northeastern Territorial Department of Internal Audit of the Ministry of Defense of Ukraine
  • Mikhail Lysenko The Territorial Department of Internal Audit of the military units directly subordinated to the Ministry of Defense of Ukraine and the General Staff of the Armed Forces of Ukraine
  • Anatolii Loishyn National University Defense of Ukraine named after Ivan Chernyakhovsky https://orcid.org/0000-0003-2769-9336
  • Sergey Mazka Central Territorial Department of Internal Audit of the Internal Audit Department of the Ministry of Defense of Ukraine
Keywords: internal control, financial control, internal audit, organization of financial control, organization of internal audit

Abstract

The article is of interest to specialists of internal audit, internal and financial control, and heads (commanders) of structural subdivisions of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, military units, institutions and organizations in the systems, which directly organize internal control. The article substantiates the lack of preliminary coverage in the scientific works of the retrospective development of the system of internal audit and financial control. The scientific task of structuring existing information with the use of guidance documents and practical experience for the hierarchical construction of the transformation of approaches and views on the activities of structural units that monitored the effective management of state property and resources in the system of the Ministry of Defense and the Armed Forces of Ukraine was formulated. The article focuses on the delineation of internal control and internal audit. The necessity of implementation of internal control and its effectiveness is substantiated. The study analyzed the guidance documents that regulated the activities and the establishment of internal audit and internal control at the stages of its formation. The meeting covered the issues of transformation of financial control bodies in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, their main directions of activity and tasks were determined. Three stages of reforming financial and control bodies in the Ministry of Defense of Ukraine were identified, in which there were changes in approaches to the construction of the internal control and internal audit system.

The article presents a retrospective analysis of the evolution of views on the purpose and objectives stated in the relevant provisions of the financial control bodies of the Ministry of Defense of Ukraine during the period of Ukraine's independence from the standpoint of implementing the declared goals of Ukraine's integration into the international professional community. The introduction of internal audit as an independent activity is aimed at improvement of the control system, prevention of the facts of illegal, inefficient and inefficient use of budget funds, errors occurrence or other deficiencies in military units and budget institutions, improvement of internal control, and the adoption of sound management decisions in modern conditions.

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Abstract views: 722
PDF Downloads: 3135
Published
2019-03-05
How to Cite
Ignatenko, A., Lysenko, M., Loishyn, A., & Mazka, S. (2019). Analysis of the process of internal audit in Ministry of defense of Ukraine. Social Development and Security, 9(1), 40-59. https://doi.org/10.33445/sds.2019.9.1.4
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