Risk management in defense program: Evidence from Ukrainian arm forces

The research paper may be of interest to the representatives of the audit service, internal control par-ticipants, managers of all levels within the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, and other interested parties directly involved in the implementation of internal control, which is oriented towards risk management. The timely detection and identification of threats and risks depends on the efficiency and timeliness of exercising functions assigned by the subject of internal control and acquiring the necessary capabilities for the accomplishment of assignments. The research paper formulates the scientific task of determining the necessary competencies of the members of the risk assessment group to the subject of internal control. In accordance with the Interim Procedure for the Organization of Internal Control in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, risk assessment groups are established, which require the inclusion of officials with the highest level of competence in the relevant field. At the same time, there was an urgent need during the formation of these groups for a scientific substantiation of the list of necessary competencies, whose carriers could effectively fulfil their assigned tasks in identifying risks in relevant processes. A partial analysis of the governing documents regulating the or-ganization and functioning of internal audit and internal control systems in the defense department is conducted in the course of the study. Based on foreign experience, functional responsibilities and guidance documents, 90 competencies were distinguished distributed according to the relevant blocks. The research paper uses the expert evaluation method to determine the key competences of members of the risk assessment group. The method of the mean scores, the median method, the determination of the coefficient of concordance and the Pearson’s fitting criterion were used for the analysis of the results of the expert evaluation. The research paper determines a number of priority competencies of the members of the risk assessment working group and elaborates appropriate con-clusions for further research

Applying A Matrix of Key Performance Indicators in the Evaluation of Internal Control Institutions

The conducted research can be of interest to the specialists of internal audit, internal control, and heads of all levels who organize the functioning of internal control in subordinate structural units. The article substantiates the use of the Key Performance Indicators (KPI) matrix in assessing the effectiveness of the internal control system of the Ministry of Defense of Ukraine. The research conducted in the article is the result of the practical implementation of the developed complex methodology for evaluating the effectiveness of the internal control system of the Ministry of Defense of Ukraine. In order to accomplish this task, the study carried out its decomposition and separately: conducted an assessment of selected indicators of the effectiveness of the internal control system through appropriate testing and analysis of financial (accounting) reporting; the matrix of key performance indicators is formed; a generalized indicator of the efficiency of the functioning of the internal control system is determined; a proper evaluation of the performance of the internal control system was performed according to the selected criterion

Analysis of Generations of Wars According to the Concepts of Technological and Wave Development of Society

Purpose: the purpose of the article is to analyze and generalize scientific thought on the structuring of generations of wars in military science to study the historical ways of economic support of wars for certain generations. Design/Method/Approach: to achieve the goal of the study, its decomposition was carried out and the following was investigated: definition of the concept of “war”, the phenomenon of modern war is characterized by shifting the emphasis in its conduct from military to non-military instruments (hybrid war); the main approaches to the structuring of wars are analyzed and an analogy is made in accordance with the concepts of technological and wave development of society; graphically systematized approach to the historical periodization of generations of wars according to the concepts of technological and wave development of society. Findings: the article analyzes the generations of wars in terms of concepts of technological and wave development of society. Theoretical implications: according to the results of the research, the existing theory of military economics has been improved in the context of actualizing the relationship of generations of wars with the concepts of technological and wave development of society. This makes it possible to study individual wars in the context of each generation in terms of ways of their economic support. Practical implications: the results of the study are the starting point for the improvement and development of the theory of military economics, taking into account the current development of economic processes, scientific and technological progress and the structure of society. The research initiates the solution of the scientific problem of developing a promising concept of resource provision for defense needs and improving the theory of military economics, based on the study of historical methods of economic support of wars. Originality/Value: the value of the study lies in its practical significance for further research in the direction of developing a promising concept of resource provision for defense needs and improving certain provisions of the theory of military economics. Research limitations/Future research: a limitation of the study is the use of publicly available sources. Future research is seen in the study of historical ways of economic support of wars after the wars singled out by US Lind within the proposed concept, as well as taking into account recent wars (military conflicts) (Russian-Ukrainian War, 24.02.2022)

Comprehensive Approach for Assessment of Internal Control Efficiency System

The article will be beneficial for professionals and managers of all levels, whether indirectly or directly involved in the process of organizing and implementing risk-based internal control in various fields of activity. The article summarizes the results of research in the direction of developing a scientific and methodological apparatus for assessing the effectiveness of the functioning of the internal control system of a budgetary institution within the system of the Ministry of Defense of Ukraine. The study empirically confirms and theoretically proves that the approaches proposed in the comprehensive approach must be taken into account when assessing the effectiveness of the internal control system by representatives of internal audit, not only within the Ministry of Defense of Ukraine, but also in other central executive authorities. The study presents the results of an empirical analysis of the choice and justification of indicators, which confirmed the possibility of taking them into account in further studies. The article presents the algorithm of performing consecutive scientifically substantiated stages, which in its complexity makes it possible to distinguish a complex method of solving a scientific problem in assessing the effectiveness of the functioning of the internal control system of the Ministry of Defense of Ukraine

Analysis of Historical Ways of Economic Support of War of the End of XVIII – Early XIX Century in the Context of the French-Russian War of 1812-1814

Purpose: the purpose of the article is to analyze some historical methods of economic support of the wars of the late XVIII – early XIX centuries to determine the features of the economic support of the wars inherent in the analyzed period. Design/Method/Approach: to achieve the goal of the study, its decomposition was carried out and the following was investigated: the development of economic theory at the end of the XVIII century – the beginning of the XIX century; certain methods of economic security, typical of the Russian Empire in the early XIX century; certain methods of economic security are inherent in the French Empire of the late XVIII century – early XIX century. Finally, some features of the historical methods of economic support of the war, inherent in the subject period, have been systematically identified during the study. Methods of analysis and synthesis became the methodological tools of the study. Findings: the article analyzes the development of economic theory of the late XVIII century – the beginning of the XIX century; analyzed some ways of economic support inherent in the French and Russian empires at the beginning of the XIX century; the historical features of the methods of economic support of the war, inherent in the period of research, are singled out. Theoretical implications: according to the results of the research, the existing theory of military economics has been improved in the context of highlighting a number of features in the methods of economic support of the war of the late XVIII – early XIX centuries on the example of the Franco-Russian war of 1812-1814. The results of the research can be useful for scholars in the fields of military economics and history and used in relevant fields of research. Practical implications: the article highlights and identifies the historical features of the methods of economic support of the war, inherent in the study period. Originality/Value: the scientific novelty of the study is to determine the features of historical methods of economic support of the war, inherent in the subject period considered in the study.  Research limitations/Future research: the limitation of the study is to take into account the ways of economic support of the war of the late XVIII – early XIX centuries on the example of the Franco-Russian war of 1812-1814. The end of the XVIII century was chosen as the research period - the beginning of the XIX century, the object of study – the French and Russian empires, the highest level of military power and economic opportunities. The following issues are considered promising for further research: coverage of ways of economic security in later historical periods (the First and Second World Wars) to establish their features and substantiate trends in the development of ways of economic security of wars; analysis of the current state of functioning of enterprises of the defense-industrial complex of Ukraine; study of the mechanism of formation and implementation of mobilization tasks in the course of meeting the needs of defense to identify their features and development trends.  Papertype: theoretica

Research of Historical Development Prospects and Risk-management Rendering

In the 90s of the XX century, risk management, as science and the function of management process, covers all aspects of the organization's activities. The rapid development of risk management manifests itself in the allocation of positions of risk managers, the development of national and International standards, the creation of an International community of risk management. A new approach to risk management is formed, the essence of which is to change the direction of management on a "top to bottom" principle. But the main shift in this issue was the application of the concept of active behavior in risk management and the application of an adaptive approach. All of the above will definitely interest risk management professionals to develop sound risk management policies at all levels of the organization, any form of ownership. In the article, the preconditions for the opening (stages of development) of risk management in the context of the study of the theory of decision making and probability, taking into account the concept of risk management, are systematized. Based on the analyzed sources, three periods of risk management formation are identified. The chronology of the development of national and International risk management standards is explored. A review of existing International and national risk management organizations has been conducted. Based on the analysis of historical events and the prerequisites for the development of risk management as a modern science, the initial data for the formation of domestic approaches to the formation of risk management in Ukraine based on national peculiarities are determined

To the Issue of Risk Management in the Ministry of Defense of Ukraine and Armed Forces of Ukraine

On the basis of the analysis of the analyses of the existing state of normative support and the formation of the risk management organization in the Ministry of Defense of Ukraine and Armed Forces of Ukraine and formulated the problem of establishing a management system and responding to strategic risks and threats