Administrative and legal foundations of increasing the effectiveness of financial control and audit in the field of national security in the context of reforming law enforcement agencies of Ukraine

Abstract

The paper examines the peculiarities of financial control and audit in the field of national security, on the basis of the analysis of doctrinal and expert approaches, the directions of organizational and legal support for increasing their effectiveness are determined in the context of reforming law enforcement agencies of Ukraine in accordance with European standards and changing the paradigm of national security protection in the conditions of countering military aggression of the russian federation against Ukraine. The problem of improving the mechanism of financial control and audit in the context of reforming law enforcement agencies is considered as a component of activities aimed at forming a new paradigm of national security, the foundation of which should be an effective system of financial and material resource support, based on effective control mechanisms, built taking into account the need to implement standards of the EU and NATO countries, ensuring compliance with one of the main principles of ensuring national security - matching the costs of countering threats with the financial and economic capabilities of the state. The study takes into account the specific conditions in which law enforcement agencies are being reformed, which include the need to concentrate the main efforts of the State on repulsing military aggression against Ukraine, which began in 2014 in the form of a hybrid war and since 24 February 2022 has moved into the phase of an open full-scale military invasion of the Russian Federation, which in turn causes a huge additional burden on the State budget and partly on local budgets, and is aimed at countering a new range of threats to national security. The paper proposes the main directions and reserves for improving the efficiency of financial control and audit in the field of national security and defence through the introduction of new forms and methods of control, which are an element of the programme-targeted budgeting methodology.