Lutsyk Yuliya, Ph.D. in Economics, Associate Professor, Chief of the Department of Economics and Financial support Institute of Logistics and Support of Troops (Forces), National Defense University of Ukraine, Kyіv

ORCID ID: 0000-0002-1486-2336
e-mail: Julia.Lutsik@gmail.com

Cherevatyi Taras, Candidate of Military Sciences, Associate Professor of the Department of Economics and Financial Support of the Institute of Logistics and Support of Troops (Forces) of the National Defense University of Ukraine

ORCID ID: 0000-0003-0866-295Х
e-mail: cherevatiy_taras@ukr.net

Kravchuk Yurii, student of The Іnstitute of State Military Management, National Defense University of Ukraine, Kyіv

ORCID ID: 0009-0006-6317-0535
e-mail: uriykravchuk2377@gmail.com

The Role And Place Of Internal Control And Internal Audit Systems In The Defense Procurement Process

Abstract. Introduction. The procurement process in the Ministry of Defense of Ukraine has always been full of risks and required control at all its stages. Therefore, the package of measures for implementation of the internal control system allows the heads of the budgetary institutions (military authorities) to effectively control the procurement process in the relevant part.

Purpose. The purpose of the article is to propose changes in the legal framework of Ukraine regarding the procurement process in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine.

This issue became even more important with the beginning of full-scale aggression of the Russian Federation against Ukraine on February 24, 2022. The purposeful and effective use of budgetary funds for the purchase of commodities, weapons and military equipment is subject to special supervision both by the internal control and internal audit bodies of the Ministry of Defense of Ukraine and by the public.

It was noted that, first of all, the relevant changes were made to the legislation in force at that time regarding the procurement process, but in the course of 2022 too many such changes were made to the laws of Ukraine and the decisions of the Cabinet of Ministers of Ukraine, which, in turn, only complicated the procurement process in the Ministry of Defense of Ukraine.

This situation complicates the work of internal control bodies in identifying and managing risks in the procurement process.

The issue of the development of new approaches to the audit of the procurement process, the introduction of a new philosophy of relations in the teams of the Department and territorial divisions of the Internal Audit of the Ministry of Defense of Ukraine, the change of approaches to the implementation of control measures was considered.

Results. The article analyzes and suggests directions for improvement of activities of internal control and internal audit bodies regarding the procurement process in the Ministry of Defense of Ukraine taking into account the full-scale aggression of the russian federation against Ukraine.

Conclusions. Suggestions for improving the internal control and internal audit of procurement under the wartime legal regime, which can and must be implemented as soon as possible.

Keywords: internal control; internal audit; procurement; full-scale aggression of the russian federation against Ukraine; legal acts.

References:

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