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Information × Registration Number 0225U004174, (0124U003971) , R & D reports Title Methods, techniques and procedures for testing and evaluating the effectiveness of control measures during the performance of an audit assignment by officials of the internal audit unit in the system of the Ministry of Defense of Ukraine popup.stage_title Обґрунтувати практичні рекомендацій щодо застосування методики тестування та оцінки ефективності заходів контролю під час виконання аудиторського завдання в системі Міністерства оборони України Head Lutsyk Yuliia O., Кандидат економічних наук Registration Date 21-11-2025 Organization The National Defense University of Ukraine popup.description1 Based on the analysis of modern scientific developments, legislation of Ukraine, domestic and foreign experience, to substantiate and develop a methodology for testing and evaluating the effectiveness of control measures during the performance of an audit assignment by employees of the internal audit unit in the system of the Ministry of Defence of Ukraine popup.description2 Report on research and development work: 219 pages, 3 chapters, 7 figures, 21 tables, a list of 47 references. Keywords: CONTROL MEASURES, EVALUATION METHODOLOGY, CRITERIA, INDICATORS, EFFECTIVENESS, EFFICIENCY, COEFFICIENT, ALGORITHM. The object of the study is the internal control system in military management bodies and subordinate institutions of the Ministry of Defence of Ukraine. The purpose of the work is based on the analysis of modern scientific developments, legislation of Ukraine, domestic and foreign experience, to substantiate and develop a methodology for testing and evaluating the effectiveness of control measures during the performance of an audit assignment by employees of the internal audit unit in the system of the Ministry of Defence of Ukraine Research methods: general scientific methods – analysis and synthesis; induction and deduction; abstraction and generalisation; systematic approach; empirical methods. Theoretical and practical results. Based on the results obtained, an improved methodology for assessing the effectiveness of control measures has been developed, which contains proposed approaches to the formation of assessment criteria and indicators, a mechanism for using these criteria and indicators, an algorithm for applying the mechanism, and a procedure for using the assessment results to adjust control measures in the internal control system. Recommendations have been developed on the application of the methodology for the legal support of management actions by governing bodies and the adjustment of internal management documents on internal audit in the system of the Ministry of Defence of Ukraine. Product Description popup.authors Oksana M. Haniailo Anton P. Abramov Demenyev Oleksandr Mykolayovych Panasenko Liudmyla I. Ivan P. Shyndyruk Ratushniak Serhii O. Oleksandr I. Tytkovskyi Volodymyr I. Makarchuk Serhii V. Lapinskyi Pavlo P. Parkhomenko Yevhenii V. Volkov Olena V. Cherniavska Artem O. Kryvenko popup.nrat_date 2025-11-21 Close