Title of the article Theoretical, Legal And Organizational Principles for Optimizing the Financial Control and Audit Mechanism in the Security and Defense Sector of Ukraine
Author(s) DMYTRO PAVLOV
Doctor of Law, Docent, Department of the State Guard of Ukraine
SERHII PUHACH
First Deputy Head of the Institute of the State Guard of Ukraine, Taras Shevchenko National University of Kyiv
Journal Scientific theoretical and practical journal
“Journal of the National Prosecution Academy of Ukraine”
Issue 4/1’2018
Pages [112–116]
Abstract The article examines the peculiarities of the mechanism of financial control and audit in the security and defense sector, based on the analysis of the norms of the current legislation and doctrinal ap-proaches, the directions of organizational and legal support for its rationalization in the context of security sector reform in accordance with the modern world standards and changes in the paradigm of ensuring national security are determined.
Keywords national security; security and defense sector; financial control; audit; internal audit; budget program; performance indicators.
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