Abstract
The article summarizes the arguments and counterarguments in the framework of scientific discussion on the choice of indicators of the scientific and methodological apparatus for assessing the effectiveness of the system of internal control of the Ministry of Defense of Ukraine. The main purpose of the study is to study the possibility of choosing the indicators of the scientific and methodological apparatus for assessing the effectiveness of the internal control system. The systematization of literary sources and approaches to solving the problems considered in the article showed that the research problem is partly described and needs to be generalized and revised. The urgency of solving this scientific problem lies in the fact that the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine actively implements a risk-oriented system of internal control in accordance with the general reform of the defense department to NATO standards. The research of the choice of indicators of the effectiveness of the internal control system in the article is carried out in the following logical sequence: the definition of the corresponding conceptual apparatus is formulated, namely, the interpretation of the terms: "indicator", the available approaches to the assessment of the effectiveness of the internal control system for the presence of indicators; a choice of indicators was made based on the results of their analysis and comparison, which can be offered to the scientific and methodical apparatus for assessing the effectiveness of the internal control system of the Ministry of Defense of Ukraine. The methodical tools of the research were the methods of analysis, synthesis, comparison, induction; the study period is the years from 1976 to the present. The object of the study is the process of assessing the effectiveness of the system of internal control in the system of the Ministry of Defense of Ukraine, since it is not sufficiently investigated. The study presents the results of empirical analysis of the choice of indicators, which showed the possibility of their inclusion in further research. The study empirically confirms and theoretically proves that these indicators must be taken into account when assessing the effectiveness of the internal control system of the Ministry of Defense of Ukraine. The results of the research can be useful for internal control and internal audit specialists.
Highlights
The main purpose of the study is to study the possibility of choosing the indicators of the scientific and methodological apparatus for assessing the effectiveness of the internal control system
The urgency of solving this scientific problem lies in the fact that the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine actively implements a risk-oriented system of internal control in accordance with the general reform of the defense department to NATO standards
The research of the choice of indicators of the effectiveness of the internal control system in the article is carried out in the following logical sequence: the definition of the corresponding conceptual apparatus is formulated, namely, the interpretation of the terms: "indicator", the available approaches to the assessment of the effectiveness of the internal control system for the presence of indicators; a choice of indicators was made based on the results of their analysis and comparison, which can be offered to the scientific and methodical apparatus for assessing the effectiveness of the internal control system of the Ministry of Defense of Ukraine
Summary
У Міністерстві оборони України (далі – МОУ) та Збройних Силах України (далі – ЗСУ) виконується завдання загальнодержавного значення щодо становлення системи внутрішнього контролю. Для розуміння необхідності створення інтегрованої системи управління ризиками в системі МОУ та ГШ ЗСУ необхідно звернутись до Методичних рекомендацій з організації внутрішнього контролю розпорядниками бюджетних коштів у своїх закладах та у підвідомчих бюджетних установах, затверджених наказом Міністерства фінансів України від 14.09.2012 No 995 [4], які ґрунтуються на підходах визначених у Посібнику зі стандартів внутрішнього контролю для державного сектору (INTOSAI) [5]. Постановою Кабінету Міністрів України від 28.09.2011 No 1001 “Порядок утворення структурних підрозділів внутрішнього аудиту та проведення такого аудиту в міністерствах, інших центральних органах виконавчої влади, їх територіальних органах та бюджетних установах, які належать до сфери управління міністерств, інших центральних органів виконавчої влади” [9] встановлено, що підрозділ (аудиторський) відповідно до покладених на нього завдань проводить оцінку ефективності функціонування системи внутрішнього контролю. Станом на сьогодні, можна констатувати відсутність конкретної методичного апарату оцінки ефективності внутрішнього контролю з урахуванням сучасного досвіду дослідження зазначеного процесу в системі не лише оборонного відомства, а на загальнодержавному рівні
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