The theoretical and methodological foundations of risk control in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine

The article is an investigation of the theoretical and methodological foundations of risk control in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine. In particular, it was found that risk control is understood as the process of risk management, which includes identification, analysis, assessment, and minimization of risks to achieve certain goals or maximize benefits. Risk management in the defense department is an element of internal control and involves the preventive identification of threats, determining the horizon of relevant threats (i.e., the time until their possible occurrence), developing measures to neutralize and reduce the negative impact on the activities of the internal control subject if it is impossible to avoid the onset of adverse events. It is determined that the activity of risk identification consists in defining and classifying risks by categories and types, reasons for their occurrence, and systematic review of identified risks in order to detect new or changed ones. Identification is carried out by analyzing events that can potentially influence or have already influenced the execution of processes, the frequency of their occurrence, and their impact on achieving the final result. By category, risks are divided into external, the probability of which is not related to the organization’s performance of functions and tasks, and internal, the probability of which is directly related to the organization’s performance of its functions and tasks. It is specified that risk control in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine covers many aspects, including risk assessment, development of strategies and action plans, ensuring proper training and preparation of military personnel, using modern technologies and information systems for risk prevention and minimization. In addition, risk control also helps to increase the efficiency of resource use and reduce costs, which is especially important in a situation where the government has a limited budget. Therefore, risk control is critically important for the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, as it helps to prevent dangerous situations, reduce losses and resource consumption, increase efficiency and improve military readiness to perform their tasks.