Development of Internal Control and Risk Management in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine in the Context of Implementation of Objectives Defined by the Strategic Defense Bulletin of Ukraine

The article reveals the tendencies and the vector of development of internal control and risk management in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine in the context of realization of tasks defined by the Strategic Defense Bulletin of Ukraine. The article focuses on the analysis of the Provisional Procedure for the Organization of Internal Control and Risk Management in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, which generally regulates the issues of internal control in the defense department. The reasons and preconditions for the development of the Temporary Provision are analyzed, the conceptual apparatus, the structure and basic provisions, the connection with the national documents, which regulate the issues of internal control, are analyzed. The relationship between risk-based internal control and defense-based planning based on capabilities is schematically illustrated