Improvement of the monitoring process during the functioning of risk-oriented internal control

Анотація

This article summarizes the arguments and counter-arguments within the scientific discussion on the issues of internal control and risk management. Systematization of sources and approaches to solving the problem of improving the efficiency and quality of internal control has shown that the monitoring of internal control measures plays a significant role in the subject process. Internal control in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine is implemented to meet the requirements of a number of documents of national importance in the field of public internal financial control of Ukraine. The study of improving the quality of internal control monitoring in the article is carried out in the following logical sequence: the main aspects of the regulation of monitoring of control measures in the process of functioning of the internal control system are considered; recommendations for improving the quality of internal control monitoring are provided. The article provides a partial analysis of the regulatory framework in the subject area in order to find relevant innovations in the regulation of internal control and risk management in budgetary institutions. Currently, the Ministry of Defense of Ukraine is a leader among other Central executive bodies in the implementation of internal control and risk management, so this experience can be used in other areas where there is a need for risk management. The results of the study can be useful for managers, researchers, risk managers, and for all who are interested in risk-oriented internal control and risk minimization in their activities. The article uses methods of scientific knowledge: analysis and synthesis. The main purpose of the study is to provide the head of the institution with recommendations aimed at improving the system of internal control in the subordinate institution by improving the process of monitoring the implementation of control measures.

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