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.

Downloads

Download data is not yet available.

References

Pro Stratehichnyy oboronnyy byuletenʹ Ukrayiny [About the Strategic Defense Bulletin of Ukraine]: Rishennya Rady natsionalʹnoyi bezpeky i oborony Ukrayiny vid 20 trav. 2016 r. zatverdzhenoho Ukazom prezydenta Ukrayiny №240/2016. Available from: http://www.president.gov.ua/documents/2402016-20137 (data zvernennya 06.09.2018).

Pro vvedennya v diyu Polozhennya pro Holovnu kontrolʹno-reviziynu inspektsiyu Ministerstva oborony Ukrayiny [On the enactment of the Regulation on the Main Control and Revision Inspection of the Ministry of Defense of Ukraine]: nakaz Ministra oborony Ukrayiny vid 27.02.1993 № 46. Available from: https://zakon.rada.gov.ua/rada/show/z0035-94/sp:max25 (data zvernennya 06.09.2018).

Polozhennya pro Holovnu kontrolʹno-reviziynu inspektsiyu Ministerstva oborony Ukrayiny [Regulations on the Main Control and Revision Inspection of the Ministry of Defense of Ukraine]: nakaz Ministerstva oborony Ukrayiny vid 31.12.1993 № 313. Available from: http://zakon.rada.gov.ua/laws/show/z0035-94/conv (data zvernennya 06.09.2018).

Pro vnesenny zmin ta dopovnenʹ do Polozhennya pro Holovnu kontrolʹno-reviziynu inspektsiyu Ministerstva oborony Ukrayiny [On Amendments and Additions to the Regulation on the Main Control and Revision Inspection of the Ministry of Defense of Ukraine]: nakaz Ministerstva oborony Ukrayiny vid 12.09.1996 №257. Available from: http://zakon.rada.gov.ua/laws/show/z0548-96 (data zvernennya 06.09.2018).

Pro zakhody shchodo vykorinennya zlochynnosti sered posadovykh osib Zbroynykh Syl Ukrayiny [On Measures to Eliminate Crime Among Officials of the Armed Forces of Ukraine]: nakaz Ministerstva oborony Ukrayiny vid 03.03.1997 № 74.

Dyrektyva Ministra oborony Ukrayiny [Directive of the Minister of Defense of Ukraine] vid 26.09.1997 № 115/1/3269 z 01.12.1997.

Pro zatverdzhennya Polozhennya pro Holovne kontrolʹno-reviziyne upravlinnya Ministerstva oborony Ukrayiny [On Approval of the Regulation on the Main Control and Revision Department of the Ministry of Defense of Ukraine]: nakaz Ministerstva oborony Ukrayiny vid 31.12.1993 № 313. Available from: https://zakon.rada.gov.ua/laws/show/z0035-94 (data zvernennya 06.09.2018).

Dyrektyva Ministra oborony Ukrayiny [Directive of the Minister of Defense of Ukraine ] vid 17.07.2000 № D-115/1/270.

Pro Natsionalʹnu prohramu borotʹby z koruptsiyeyu [About the National Anti-Corruption Program]: ukaz Prezydenta Ukrayiny vid 10.04.1997 № 319/97. Available from: http://zakon.rada.gov.ua/ laws/show/319/97 (data zvernennya 06.09.2018).

Rozporyadzhennya nachalʹnyka Holovnoho orhanizatsiyno-mobilizatsiynoho upravlinnya Heneralʹnoho shtabu Zbroynykh Syl Ukrayiny [Order of the Chief of the Main Organization and Mobilization Directorate of the General Staff of the Armed Forces of Ukraine]vid 31.01.2001 №115/1/454.

Pro provedennya orhanizatsiynykh zakhodiv u Zbroynykh Sylakh Ukrayiny u 2002-2003 rokakh [About organizing events in the Armed Forces of Ukraine in 2002-2003]: dyrektyva Ministra oborony Ukrayiny vid 02.04.2002 № D-115/1/5.

Pro provedennya orhanizatsiynykh zakhodiv u tsentralʹnomu aparati Ministerstva oborony Ukrayiny, viysʹkovykh chastynakh ta ustanovakh Zbroynykh Sy Ukrayiny u 2004 rotsi [About organizing events in the central office of the Ministry of Defense of Ukraine, military units and institutions of the Armed Forces of Ukraine in 2004]: dyrektyva Ministra oborony Ukrayiny vid 30.12.2003 № D-115/1/16.

Pro zatverdzhennya Polozhennya pro Kontrolʹno-reviziynyy department Ministerstva oborony Ukrayiny [On Approval of the Regulation on the Control and Revision Department of the Ministry of Defense of Ukraine]: nakaz Ministra oborony Ukrayiny vid 28.04.2006 r. № 234.

Pro zatverdzhennya Polozhennya pro finansovyy kontrolʹ u Ministerstvi oborony Ukrayiny ta Zbroynykh Sylakh Ukrayiny [On Approval of the Regulation on Financial Control in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine]: nakaz Ministra oborony Ukrayiny vid 12.09.2007 № 522.

Byudzhetnyy kodeks Ukrayiny [Budget Code of Ukraine] vid 09.07.2010 № 2478-VI: Available from: http://zakon.rada.gov.ua/laws/show/2456-17 (data zvernennya 06.09.2018).

Poryadok utvorennya strukturnykh pidrozdiliv vnutrishnʹoho audytu ta provedennya takoho audytu v ministerstvakh, inshykh tsentralʹnykh orhanakh vykonavchoyi vlady, yikh terytorialʹnykh orhanakh ta byudzhetnykh ustanovakh, yaki nalezhatʹ do sfery upravlinnya ministerstv, inshykh tsentralʹnykh orhaniv vykonavchoyi vlady [The procedure for the formation of internal audit units and conducting such an audit in the ministries, other central executive bodies, their territorial bodies and budgetary institutions that belong to the management of ministries and other central executive bodies]: Postanova Kabinetu Ministriv Ukrayiny vid 28.09.2011 № 1001. Available from: http://zakon.rada.gov.ua/laws/show/1001-2011-p (data zvernennya 06.09.2018).

Pro zatverdzhennya Polozhennya pro Kontrolʹno-reviziynyy department Ministerstva oborony Ukrayiny [On Approval of the Regulation on the Control and Revision Department of the Ministry of Defense of Ukraine]: nakaz Ministra oborony Ukrayiny vid 28.12.2011 № 837.

Pytannya zapobihannya ta vyyavlennya koruptsiyi v orhanakh vykonavchoyi vlady [Issues of prevention and detection of corruption in executive bodies]: postanova Kabinetu Ministriv Ukrayiny vid 08.12.2009 № 1422. Available from: http://zakon.rada.gov.ua/laws/show/1422-2009-p (data zvernennya 06.09.2018).

Pro zatverdzhennya Polozhennya pro Departament vnutrishnʹoho audytu ta finansovoho kontrolyu Ministerstva oborony Ukrayiny [On Approval of the Regulation on the Department of Internal Audit and Financial Control of the Ministry of Defense of Ukraine]: nakaz Ministra oborony Ukrayiny vid 01.04.2013 № 222. Available from: http://zsu.at.ua/load/akti_mou/nakaz_mou_vid_01_04_2013_222_.

Pro zatverdzhennya polozhennya pro Departament vnutrishnʹoho audytu ta finansovoho kontrolyu Ministerstva oborony Ukrayiny [On Approval of the Regulation on the Department of Internal Audit and Financial Control of the Ministry of Defense of Ukraine]: nakaz Ministerstva oborony Ukrayiny vid 19.11 2014 № 823. Available from: http://www.mil.gov.ua/content/other/MOU2014_823.pdf (data zvernennya 06.09.2018).

Pro zatverdzhennya Polozhennya pro Ministerstvo oborony Ukrayiny [On Approval of the Regulation on the Ministry of Defense of Ukraine]: postanova Kabinetu Ministriv Ukrayiny vid 26.11.2014 № 671. Available from: http://zakon.rada.gov.ua/laws/show/671-2014-p. (data zvernennya 06.09.2018).

Pro vnesennya zmin do deyakykh aktiv Kabinetu Ministriv Ukrayiny [On amendments to certain acts of the Cabinet of Ministers of Ukraine]: postanova Kabinetu Ministriv Ukrayiny vid 08.02.2017 № 57. Available from: http://zakon.rada.gov.ua/laws/show/57-2017-p. (data zvernennya 06.09.2018).

Pro zatverdzhennya Poryadku provedennya vnutrishnʹoho audytu pidrozdilamy Sluzhby vnutrishnʹoho audytu Zbroynykh Syl Ukrayiny [On Approval of the Procedure for the Internal Audit by the Departments of the Internal Audit Service of the Armed Forces of Ukraine]: nakaz Ministerstva oborony Ukrayiny vid 14.11.2012 № 753. Available from: http://www.mil.gov.ua/diyalnist/vnutrishnij-audit/normativno-pravova-baza.html (data zvernennya 06.09.2018).

Pro zatverdzhennya Polozhennya pro Departament vnutrishnʹoho audytu Ministerstva oborony Ukrayiny [On Approval of the Regulation on the Department of Internal Audit of the Ministry of Defense of Ukraine]: Ministerstva oborony Ukrayiny vid 24.05.2016 № 275. Available from: http://www.mil.gov.ua/content/other/MOU2016_275.pdf (data zvernennya 06.09.2018).

Kontseptsiya rozvytku derzhavnoho vnutrishnʹoho finansovoho kontrolyuna period do 2017 roku [Concept of development of the state internal financial control for the period till 2017]: rozporyadzhennya Kabinetu Ministriv Ukrayiny vid 24.05.2005 № 158. Available from: http://zakon.rada.gov.ua (data zvernennya 06.09.2018).

Pro vnesennya zminy do Polozhennya pro Departament vnutrishnʹoho audytu Ministerstva oborony Ukrayiny [Concept of development of the state financial control for the period until 2017]. Available from: http://www.mil.gov.ua/content/mou_orders/35_nm.pdf (data zvernennya 06.09.2018).

Pro vnesennya zmin do Polozhennya pro Departament vnutrishnʹoho audytu Ministerstva oborony Ukrayiny [On amendments to the Regulation on the Department of Internal Audit of the Ministry of Defense of Ukraine]: nakaz Ministerstva oborony Ukrayiny № 325 vid 15.06.2017. Available from: http://www.mil.gov.ua/content/mou_orders/325_nm_2017.pdf (data zvernennya 06.09.2018).

Barynina M., Ulʹyanov K. Evolyutsiya pohlyadiv na pryznachennya finansovo-kontrolʹnykh orhaniv Ministerstva oborony Ukrayiny. [Evolution of views on the appointment of financial control bodies of the Ministry of Defense of Ukraine] Social development & Security, 2(4), pp. 45 – 56. http://doi.org/10.5281/zenodo.1185516.

Pro zatverdzhennya Metodychnykh rekomendatsiy z orhanizatsiyivnutrishnʹoho kontrolyu rozporyadnykamy byudzhetnykh koshtiv u svoyikh zakladakh ta u pidvidomchykh byudzhetnykh ustanovakh [On Approval of Methodological Recommendations on the Organization of Internal Control by Budget Administrators at their Institutions and Subordinate Budgetary Institutions]: nakaz Ministerstva finansiv Ukrayiny vid 14.09.2012 № 995. Available from: http://zakon.rada.gov.ua/rada/show/v0995201-12 (data zvernennya 06.09.2018).

Standarty vnutrishnʹoho kontroly u v Ministerstvi oborony ta Zbroynykh Sylakh Ukrayiny [Standards of Internal Control in the Ministry of Defense and Armed Forces of Ukraine]: zatverdzheni Ministrom oborony Ukrayiny vid 04.07.2016. Available from: http://www.mil.gov.ua/content/pdf/vnytr_control/Internal%20Control%20Standards_ukr.pdf (data zvernennya 06.09.2018).

Pro zatverdzhennya Instruktsiyi z orhanizatsiyi vnutrishnʹoho kontrolyu u Zbroynykh Sylakh Ukrayiny [On approval of the Instruction on the organization of internal control in the Armed Forces of Ukraine]: nakaz nachalʹnyka Heneralʹnoho Shtabu Zbroynykh Syl Ukrayiny vid 29.08.2016 №340. Available from: http://www.mil.gov.ua/content/pdf/vnytr_control/nakaz_340.pdf (data zvernennya 06.09.2018).

Pro zatverdzhennya Osnovnykh zasad zdiysnennya vnutrishnʹoho kontrolyu rozporyadnykamy byudzhetnykh koshtiv ta vnesennya zmin do postanovy Kabinetu Ministriv Ukrayiny vid 28 veresnya 2011 r. № 1001 [On approval of the Principal Principles for the Implementation of Internal Control by the Budget Administrators and amending the Resolution of the Cabinet of Ministers of Ukraine dated September 28, 2011 No. 1001]: postanova Kabinetu Ministriv Ukrayiny vid 12.12.2018 №1062. Available from: http://zakon.rada.gov.ua/laws/show/1062-2018-p#n92 (data zvernennya 06.09.2018).

Stratehiya rozvytku systemy upravlinnya derzhavnymy finansamy [Strategy of development of the system of management of public finances]: rozporyadzhennya Kabinetu Ministriv Ukrayiny vid 01.08.2013 № 774-r. Available from: http://zakon.rada.gov.ua/laws/show/774-2013-r/print (data zvernennya 06.09.2018).

Loishyn A., Shpytal O., Tkach I. (2018) Obhruntuvannya dotsilʹnosti rozrobky indykatoriv vnutrishnʹoho kontrolyu v Ministerstvi oborony Ukrayiny ta Zbroynykh Sylakh Ukrayiny [Justification of the validity of development internal control’s indicators in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine]. Social development & Security. 6(8), P. 27–42. http://doi.org/10.5281/zenodo.2539655


Abstract views: 691
PDF Downloads: 3115
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
Section
Articles

Most read articles by the same author(s)