Evolution of Views for Appointments of Financial and Control Bodies of the Ministry of Defense of Ukraine

The article presents a retrospective analysis of the evolution of views on the goals and objectives stated in the relevant provisions of the financial control bodies of the Ministry of Defense of Ukraine during the period of independence from the standpoint of realization of the declared objectives of Ukraine's integration into the International professional community and the introduction of the system of internal control as the basis for making managerial decisions in modern conditions. The two stages of reforming the system of financial and control bodies of the Ministry of Defense of Ukraine, their main features and achievements are determined. The first stage is the stage of struggle and searches, the second stage - the establishment and development of the internal audit system. The time frames of the stages and certain forecasts are specified