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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

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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

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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

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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

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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

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2025-11-21