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Information × Registration Number 0223U003376, 0122U001760 , R & D reports Title Scientific and methodological support for improving the internal control and risk management system in accordance with the requirements of international standards for the unified state reservation system of Ukraine popup.stage_title Head Vashchenko Valentyn V., Registration Date 22-04-2023 Organization The Ukrainian state scienctific research institute "Resurs" popup.description2  Subject of research: legislative and methodological support for improving the internal control and risk management system for the unified system of the state Reserve of Ukraine. The purpose of the GDR: scientific and methodological support for improving the system of internal control and risk management for the unified system of the State Reserve of Ukraine. Research methods: search and analytical methods and general scientific logical methods (analysis, comparison, synthesis, generalization). Results and their novelty: the regulatory regulation of the organization and functioning of the internal control system in budgetary organizations is investigated. The legislative and methodological foundations for the construction of the internal control and internal audit system in Ukraine have been determined, the explanations and methodological materials of the Ministry of Finance of Ukraine have been analyzed. The legislative requirements for internal control of budgetary organizations in the context of system elements are systematized. The analysis, generalization and systematization of the requirements of international standards for improving the efficiency and effectiveness of the processes of the internal control and risk management system has been carried out. The dynamics of changes in the shortcomings and problems identified by internal audit units in terms of the organization and functioning of the internal control system is investigated based on the analysis of information on the main trends in the functioning of the state internal financial control for the period 2019-2021. The ways of improving the internal control systems of budget managers and the basis for improving the system are determined. The features of internal audit and measures to improve the internal control system under martial law are considered. Proposals have been prepared to improve the internal control system under martial law in the system of the State Reserve of Ukraine. Scope of applicatio Product Description popup.authors Bilokon Yuriy Mykolayovych Vashchenko Valentyn V. Golinka Inna Vasylivna Mukovoz Viacheslav M. Nosov Mykhailo Evgenovich Sweet Sergey Pavlovich Shevchuk Lyudmila Mykhaylivna popup.nrat_date 2023-04-22 Close