Internal audit as a component of the crime prevention system in Ukraine

Abstract

The study of the anti-criminogenic functionality of internal audit units is of practical importance for the further improvement of the general crime prevention system in Ukraine.
 The purpose of the article: improvement of the crime prevention system in Ukraine. The task of the article: to outline the relationship between the system goal, objects, structural elements, functions, subject composition of the internal audit and the crime prevention system.
 Disclosure of the functionality in the crime prevention system was carried out using the method of comparative analysis of four aspects: 1) system goal; 2) object; 3) structural elements; 4) functions.
 The goal of crime prevention as an artificial system is the absence of criminally punishable violations of social relations, the preservation of the latter. The primary goal of internal audit is to determine the legality of the activities of the relevant entities.
 Regarding crime prevention measures, three groups of criminogenic objects are distinguished: 1) social; 2) legal; 3) psychogenic. The most obvious objects of crime prevention to which the activities of internal audit subjects in Ukraine are directed are legal and psychogenic.
 Basic elements of the internal audit system:
 1) structural subdivisions of the internal audit of entities in the prescribed cases;
 2) officials entrusted with the authority to carry out an internal audit.
 The objective function of the crime prevention system can be considered to be the deterrence of the population from criminal acts and the termination of criminal offenses that have begun.
 The objective function of internal audit units can be defined as prevention of illegal use of budget funds in the activities of the manager of budget funds and enterprises, institutions and organizations belonging to the sphere of his management.
 The relationship between the functions of the crime prevention system and the internal audit system can be outlined as general to separate.