Principles and stages of internal control application in the activities of the Armed Forces of Ukraine and the Ministry of defense of Ukraine

This article explores the issue of internal control within the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine. The Ministry of Defense and the Armed Forces of Ukraine study and regulate these issues through specialized structures such as control and audit departments, ensuring compliance with standards and internal regulations in military units and divisions. The article analyzes the process of developing and implementing a new concept of internal control in the Ministry of Defense of Ukraine, based on risk management principles. The activities of the internal control and audit structure are described, based on the principles of responsibility for the organization of this system, which are borne by the leaders at all levels of management of the Armed Forces of Ukraine and the Ministry of Defense of Ukraine. Mechanisms for managing internal control at various levels of military management are outlined, including coordination and monitoring of internal control functioning. The role of the Main Inspection of the Ministry of Defense of Ukraine and the Minister of Defense in ensuring effective internal control in the system is highlighted. The importance of the COSO standard, legislatively entrenched in the USA and used in most government organizations, as well as the requirements of the Sarbanes-Oxley Act of 2002 regarding the assessment of the effectiveness of the internal control system, are noted. The article also discusses the fundamental principles of internal control in the activities of the Armed Forces and the Ministry of Defense of Ukraine, including legality, transparency, accountability, systematicity and purposefulness, as well as independence. This article is an important source for understanding the mechanisms of internal control and risk management in the defense sector of Ukraine. The article describes the stages of internal control, including planning, execution, monitoring and evaluation, as well as correction and improvement. Requirements for the organization of internal control include the creation of regulations, appointment of a responsible person, risk management, and monitoring. The article examines key aspects of internal control, such as improving internal audit processes, enhancing staff competency, and creating information systems. The development of the internal control theme is aimed at improving the efficiency and reliability of Ukraine’s defense sector, which is crucial for strengthening national security and defense capabilities.