Search academic texts

Information × Registration Number 0221U106609, 0121U109953 , R & D reports Title Audit of the internal control system: assessments, procedures and researches popup.stage_title Head Lutsyk Yuliya O., Кандидат економічних наук Registration Date 15-12-2021 Organization The National Defense University of Ukraine named after Ivan Cherniakhovskyi popup.description2 The purpose of the study is to develop guidelines for evaluating the effectiveness of the internal control system of the Ministry of Defense (MoD) by units of the Internal Audit Service (IAS) of the MoD of Ukraine. Within the framework of the selected methods, selection, study, comparative analysis, generalization of information on the topic of work, formation of conclusions, application of information, legal support, development of scientific and methodological documentation (methodological recommendations), use of standards (norms) and other measures, which performers decided they are necessary to solve problematic issues on the topic of work. The first section of the report contains an analysis of the current state of the audit of the internal control system (ICS). The normative-legal and methodological base in the field of audit (ICS) is studied, the comparative analysis of national practice and international standards of the system of internal control and risk management is carried out. The second section of the report contains the developed methodology for auditing the internal control system in the MoD of Ukraine and the Armed Forces (AF) of Ukraine. The procedure for conducting an audit of the ICS in the MoD of Ukraine and the AF of Ukraine is proposed. Elements of the ICS, their tasks in the context of domestic guidelines and best international practices are identified. A consistent and holistic methodology for evaluating the effectiveness of ICS in terms of its elements with the definition of criteria and performance indicators. The third section substantiates the practical recommendations for the application of the audit methodology of the ICS in the MoD of Ukraine and the AF of Ukraine. The expediency of applying the audit methodology as a mechanism for reproducing the requirements of the governing documents to the tasks of internal audit and a means of improving the skills of the IAS of the MoD of Ukraine is substantiated. Product Description popup.authors Boyko Andriy Andriyovych Volkov Yevhenii Vitaliyovych Holota Olena Petrivna Demenyev Oleksandr Mykolayovych Loyshyn Anatoliy Anatoliyovych Lutsyk Yuliya Oleksandrivna Parkhomenko Pavlo Petrovych Sazonov Semen Mykhaylovych Slobodyanyk Stanislav P. Telehin Vadym Volodymyrovych Ulʹyanov Konstyantyn Yevhenovych Chernetsʹky Oleksiy Klavdiyovych Yukhymenko Svitlana Volodymyrivna popup.nrat_date 2021-12-15 Close