scholarly journals TYPICAL VIOLATIONS DETECTED DURING THE AUDIT OF MILITARY UNITS OF THE ARMED FORCES OF UKRAINE

2021 ◽  
pp. 52-57
Author(s):  
O. Shramko
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Armed Forces ◽  
Common Causes ◽  
Budgetary Institutions ◽  
Effective System ◽  
Definition Of ◽  
Material Values ◽  
The Military ◽  
Military Units

The article considers the general principles of internal audit, the concept, essence, as well as theoretical principles and methodological features of internal audit in the military units of the Armed Forces of Ukraine. Considerable attention is also paid to the purpose of internal audit in general and in the Armed Forces of Ukraine in particular. The definition of audit and internal audit is given in accordance with the norms of current regulations of Ukraine. The process of planning, organization and direct conduct of internal audit, as well as the results of auditors' work is described in detail, the analysis of the regulatory framework for conducting internal audit in budgetary institutions and, in particular, in the Armed Forces of Ukraine. Particular attention is paid to the stages of audit, analysis of typical violations identified in the process of internal audit and internal control. The analysis of the results of the internal audit for 2014-2019 is carried out, the typical violations revealed in the process of internal audit are given, and the violations in 2019 are considered in detail. Low professionalism and negligent performance of duties by officials appointed to the positions of heads of services and relevant officials are common causes of violations of poor records of military property in military services, which have led to losses, risks of illegal expenditures and shortages. Military units assigned to support, which in their duties had to work out timely documents on the accounting of material values, spending according to the norms and write-off of military property, keeping books of losses and shortages. Today there is a question of introduction of effective system of the organization of internal audit and adaptation of its technique to activity of budgetary institutions including military units of Armed forces of Ukraine in the conditions of reforming and deepening of integration processes in economy of Ukraine.

scholarly journals Selection of indicators of the scientific and methodological apparatus for assessing the effectiveness of the internal control system of the ministry of defense of Ukraine

2019 ◽  
Vol 9 (3) ◽  
Author(s):  
Anatolii Loishyn
Keyword(s):  
Control System ◽  
Internal Control ◽  
Internal Audit ◽  
Armed Forces ◽  
Research Problem ◽  
Scientific Discussion ◽  
Logical Sequence ◽  
Literary Sources ◽  
Internal Control System ◽  
Definition Of

The article summarizes the arguments and counterarguments in the framework of scientific discussion on the choice of indicators of the scientific and methodological apparatus for assessing the effectiveness of the system of internal control of the Ministry of Defense of Ukraine. The main purpose of the study is to study the possibility of choosing the indicators of the scientific and methodological apparatus for assessing the effectiveness of the internal control system. The systematization of literary sources and approaches to solving the problems considered in the article showed that the research problem is partly described and needs to be generalized and revised. The urgency of solving this scientific problem lies in the fact that the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine actively implements a risk-oriented system of internal control in accordance with the general reform of the defense department to NATO standards. The research of the choice of indicators of the effectiveness of the internal control system in the article is carried out in the following logical sequence: the definition of the corresponding conceptual apparatus is formulated, namely, the interpretation of the terms: "indicator", the available approaches to the assessment of the effectiveness of the internal control system for the presence of indicators; a choice of indicators was made based on the results of their analysis and comparison, which can be offered to the scientific and methodical apparatus for assessing the effectiveness of the internal control system of the Ministry of Defense of Ukraine. The methodical tools of the research were the methods of analysis, synthesis, comparison, induction; the study period is the years from 1976 to the present. The object of the study is the process of assessing the effectiveness of the system of internal control in the system of the Ministry of Defense of Ukraine, since it is not sufficiently investigated. The study presents the results of empirical analysis of the choice of indicators, which showed the possibility of their inclusion in further research. The study empirically confirms and theoretically proves that these indicators must be taken into account when assessing the effectiveness of the internal control system of the Ministry of Defense of Ukraine. The results of the research can be useful for internal control and internal audit specialists.

scholarly journals Analysis of the process of internal audit in Ministry of defense of Ukraine

2019 ◽  
Vol 9 (1) ◽  
pp. 40-59
Author(s):  
Andriy Ignatenko ◽  
Mikhail Lysenko ◽  
Anatolii Loishyn ◽  
Sergey Mazka
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Professional Community ◽  
Armed Forces ◽  
Practical Experience ◽  
Financial Control ◽  
Audit System ◽  
Guidance Documents ◽  
And Control ◽  
Military Units

The article is of interest to specialists of internal audit, internal and financial control, and heads (commanders) of structural subdivisions of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, military units, institutions and organizations in the systems, which directly organize internal control. The article substantiates the lack of preliminary coverage in the scientific works of the retrospective development of the system of internal audit and financial control. The scientific task of structuring existing information with the use of guidance documents and practical experience for the hierarchical construction of the transformation of approaches and views on the activities of structural units that monitored the effective management of state property and resources in the system of the Ministry of Defense and the Armed Forces of Ukraine was formulated. The article focuses on the delineation of internal control and internal audit. The necessity of implementation of internal control and its effectiveness is substantiated. The study analyzed the guidance documents that regulated the activities and the establishment of internal audit and internal control at the stages of its formation. The meeting covered the issues of transformation of financial control bodies in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, their main directions of activity and tasks were determined. Three stages of reforming financial and control bodies in the Ministry of Defense of Ukraine were identified, in which there were changes in approaches to the construction of the internal control and internal audit system. The article presents a retrospective analysis of the evolution of views on the purpose and objectives stated in the relevant provisions of the financial control bodies of the Ministry of Defense of Ukraine during the period of Ukraine's independence from the standpoint of implementing the declared goals of Ukraine's integration into the international professional community. The introduction of internal audit as an independent activity is aimed at improvement of the control system, prevention of the facts of illegal, inefficient and inefficient use of budget funds, errors occurrence or other deficiencies in military units and budget institutions, improvement of internal control, and the adoption of sound management decisions in modern conditions.

MATERIAL RESOURCES IN THE MILITARY LOGISTICS SYSTEM

2019 ◽  
Vol 2 (12) ◽  
pp. 21-27
Author(s):  
V. Makhankov ◽  
A. Maltsev ◽  
A. Kupriniuk ◽  
V. Obertas
Keyword(s):  
Inventory Management ◽  
Armed Forces ◽  
Main Task ◽  
Logistics System ◽  
Military Logistics ◽  
Material Resources ◽  
Organization And Management ◽  
Material Separation ◽  
The Military ◽  
Military Units

The current stage of reforming the Armed Forces of Ukraine (AF) confirms that the crisis in the country's economy has significantly affected the system of logistics of troops, which ensures its main task – to maintain the combat readiness of military units and ensure their livelihood in peacetime. The war in the east of the country and the existing state of providing troops showed the need to improve the organization and management of the process of logistical (technical, rear and medical) provision of training and combat use of the Armed Forces of Ukraine, which is currently in the phase of perspective changes and necessitates the development of a new concept of military information management and logistical flows, which will be implemented by a new, more efficient structure, called the "military logistics system". The purpose of the article is to determine the directions for the creation and accumulation of an optimal nomenclature of stocks of material resources in peacetime and their rational separation at the tactical, operational and strategic levels of management. The article describes the contents of the concepts of "logistics", "echelon", "stocking", "operational accounting". Important tasks of modern conditions of process of creation and management of stocks in the course of reforming of the Armed Forces of Ukraine are systematized; variants of the offered models of inventory management are outlined. The goal is achieved through theoretical and experimental research on volume optimization and material separation at all levels of management, which is one of the key problems of military logistics.

scholarly journals Immediately mathematical model of maneuverability of the items of the administration

2019 ◽  
Vol 9 (3) ◽  
Author(s):  
Volodymyr Kotsyuruba ◽  
Ruslan Cherevko
Keyword(s):  
Mathematical Model ◽  
Traditional Approach ◽  
Armed Forces ◽  
Control Points ◽  
Military Operations ◽  
The Reformation ◽  
Definition Of ◽  
The Cost ◽  
Military Units ◽  
Current Stage

At the current stage of the reformation of the Armed Forces of Ukraine in the context of the operation of the United Nations (Anti-Terrorist Operation (ATO)), there was a need to increase the effectiveness of the use of troops without increasing the cost of the resource. In the context of increasing capabilities of the armies of the leading countries in the world to investigate and defeat the forces of the opposite side, the problem of maintaining and restoring combat capability in the course of hostilities is very acute. One of the important components that determines combat capability is the maneuverability of the control points (PU). In the course of the defense, the problem of increasing the survivability of the PU system is important because the forces of the opposite side, with the onset of aggression, will try, first of all, to dismantle the PU using modern means of defeat and the massive use of high-precision weapons (WTZ), as well as aircraft and artillery strikes, electronic information and information fight, the use of sabotage and reconnaissance groups and tactical airborne troops to disrupt the control of defending troops. Important importance of the ability to timely carry out maneuver (organized movement) of PU and its elements into a new area in the preparation and in the course of military operations. The traditional approach to ensuring the survivability of PU does not allow to ensure the proper stability of their functioning. There is an objective necessity in the development of such a mathematical model of maneuverability, which in its characteristics would meet the dynamically increasing requirements of the control system of troops in the difficult conditions of projected operations. To ensure the quality management of military units, various measures to ensure the survivability of PU are considered. The article outlines approaches to the definition of indicators of estimation of maneuverability of PU and methods of their calculation. The research is carried out in modern conditions of combat operations, taking into account the movement of the line of the combat collision of the parties and the disclosure of the PU to the enemy's intelligence.

scholarly journals SOCIO-GEOGRAPHICAL ESSENCE OF THE MILITARY SPHERE OF UKRAINE

2020 ◽  
pp. 50-57
Author(s):  
Taras Kravets
Keyword(s):  
Armed Forces ◽  
Industrial Complex ◽  
Modeling And Analysis ◽  
Military Industrial Complex ◽  
Military Geography ◽  
Literary Sources ◽  
Methodological Problems ◽  
Definition Of ◽  
The Military ◽  
General Method

The purpose of the article is to analyze the existing approaches to understanding the terms military sphere, military-industrial complex, defense-industrial complex, security and defense sector, military sector, determining the positioning of the military sphere and its position relative to other natural-geographical areas, joints and overlaps, identification of its functions and problems that interfere with proper functioning. Development of directions and prospects for the development of the military sphere and the Armed Forces of Ukraine in general. Method. The research was conducted on the basis of the analysis of available literature sources on this topic and the application of a spherical approach to the analysis of the positioning of the military sphere and the definition of its components. The available domestic and foreign literary sources and the ratio of these concepts within this literature are studied. Results. Theoretical and methodological problems of comparing concepts related to the military sphere and their interchangeability and interconnectedness are studied. The scheme of correlation of concepts of military sphere, defense-industrial complex and military-industrial complex is offered. Based on the spherical approach, we propose a scheme of the military sphere, which we consider as a sphere formed within the geosphere at the junction of social and natural spheres, at the intersection of demographic, informational, spiritual, environmental, technical, economic, political and social spheres. Within each oblast forming the sphere, three main sectors with the greatest influence on the military sphere are singled out. Six main functions of the sphere are singled out and arranged in order of importance on the basis of the proposed scheme. Scientific novelty. The need for this study is due to the fact that despite the fact that since 2014 and to date, fighting has been going on in the east of our country, in many universities the discipline of military geography and related disciplines is being stolen, the term military sphere has not been proposed. clear positioning of the military sphere among other social spheres. To date, the functions performed by the military sphere and the factors contributing to the improvement and development of this sphere have not been determined, which is what led to the implementation of this study. Practical meaning. Based on modeling and analysis, the main areas that affect the military sphere as such and to what extent are identified, the areas of greatest influence and sectors of influence within the regions are identified. The functions of the military sphere and the main factors influencing its development and transformation are highlighted, as well as what measures need to be implemented to improve the situation. The results of the research are developed for planning by the state structures of the program of development of the military sphere and for teaching the discipline "Military Geography". The geographical features of the military sphere are singled out, to which the greatest attention should be paid when analyzing the transformation of the military sphere.

The army and the collapse of the Habsburg Monarchy in 1918

2021 ◽  
pp. 235-244
Author(s):  
Vladimir V. Mironov
Keyword(s):  
Armed Forces ◽  
Habsburg Monarchy ◽  
Military Justice ◽  
The Social ◽  
The Military ◽  
Military Units ◽  
Marxist Tradition ◽  
Russian Model ◽  
National Issue

The process of disorganization of the armed forces of Austria-Hungary in 1918 is considered through the prism of the national issue and the prospects for the further preservation of the Habsburg Monarchy. It is concluded that the military and diplomatic victories won in the early 1918 by Austria-Hungary were illusory and only put off the inevitable defeat of its army. Investigation of the first cases of mass withdrawal from obedience of military units in the spring and summer of 1918, showed that they were an interweaving of social, national-political and military reasons proper. At the same time, a serious discrepancy was revealed between Slovenian and Italian researchers in the interpretation of the reasons for the uprising in the 97th infantry regiment stationed in the Slovenian Radkersburg (Radgon). If for the former it was typical, following the Marxist tradition, to emphasize the social contradictions that led to the revolutionization of the army according to the “Russian model”, the latter praised the participants in the uprising from the Italian side as genuine national patriots. It is shown that the “shock force” of all the soldiers’ uprisings that broke out in the spring and summer of 1918 in the Austro-Hungarian army were servicemen who returned from Russian captivity in the spring of 1918, where some of them were imbued with revolutionary ideas. The conclusion is drawn about the extreme severity of military justice, which condemned many of the insurgents to death, which became the reason for deputy inquiries.

CONCEPTUAL SCHEME SYSTEM FOR MODELING OF TACTICAL SITUATION ON THE BASIS OF GEOINFORMATION SYSTEM

2018 ◽  
pp. 78-84
Author(s):  
V. Khirkh-Ialan ◽  
V. Bakhvalov
Keyword(s):  
Armed Forces ◽  
Conceptual Scheme ◽  
Geoinformation System ◽  
Geoinformation Systems ◽  
Special Operations ◽  
Gis Technologies ◽  
Combat Simulation ◽  
Definition Of ◽  
The Military ◽  
Simulation Systems

The analysis of the directions of geoinformation systems use in the military sphere indicates the need to develop domestic simulation systems for combat operations simulation and the creation of a system for a tactical military situation simulation using geoinformation systems for the Armed Forces of Ukraine. The article proposes a conceptual scheme of a system of simulation of a tactical situation on the basis of GIS technologies, which is proposed to be used for planning intelligence and special operations, the definition of objectives, the analysis of terrain and the mutual visibility of opposite sides, management of combat. Keywords: combat simulation system, geoinformation system, geospatial simulations.

scholarly journals METHODOLOGY OF THE RATIONAL DISTRIBUTION OF FORCES AND MEANS OF RADIOELECTRONIC INTELLIGENCE ON THE TASK, OBJECT AND RESEARCH SOURCES FOR THE OPERATIONAL AND TACTICAL CONTROL LINK

2019 ◽  
pp. 160-172
Author(s):  
S. S. Hatsenko ◽  
Y. M. Koutnyi ◽  
V. V. Shypitko ◽  
D. O. Hrybovskyi ◽  
O. M. Maksymenko
Keyword(s):  
Early Warning ◽  
Control Unit ◽  
Armed Forces ◽  
Basic Element ◽  
Warning Signs ◽  
Radio Electronic ◽  
Rational Distribution ◽  
Electronic Intelligence ◽  
The Military ◽  
Military Units

Armed aggression of the Russian Federation against Ukraine, loss of important industrial potentials, as Topaz State Joint Stock Holding Company, which specialized in the development and production of complex radio engineering systems and complexes, including unique long-range radio intelligence systems and early warning of anti-aircraft anti-aircraft systems Kolchuga radio intelligence provided a significant impetus for the development of radio electronic intelligence (EER) as one of the main, technical types of military intelligence Of Ukraine. Radio-electronic Intelligence of the Armed Forces of Ukraine is a set of measures and actions for obtaining intelligence on the armed forces of the reconnaissance states through exposing the functioning of radio-electronic means (PE3) and systems used for the control of troops (forces) and weapons, collection, processing, analysis and bringing this intelligence to specific consumers within the prescribed timeframe. The purpose of the EED is to expose early and guaranteed early warning signs of an imminent threat to the security of Ukraine by the reconnaissance states (blocs, coalitions), as well as to obtain intelligence for the effective preparation and use of the Armed Forces of Ukraine. To achieve the objective of the ERD, the ERD system is functioning, which is a set of interrelated and coordinated in their actions by the tasks, place and time of the ERD governing bodies of all units and forces and means of the military units (units) of the ERF OSF that perform certain intelligence tasks on a single purpose. and plan. Intelligence tasks and reconnaissance objects for the military units (units) of the EWP OSR are determined taking into account their purpose, availability of forces and capabilities and their capabilities. An important element of the planning of the EER, both in peacetime and in the operational period, is the rational (expedient) distribution of EER forces and resources in the military unit of the EOM in the tasks, objects and sources of intelligence. In the article, based on the analysis of problems of distribution of the resource of forces and means by tasks, objects and sources of radio-electronic intelligence, as the basic element of planning on command posts of military units (units) of the ER, the structure of partial distribution methodology for the organs of operational-tactical control unit is substantiated. The methodology is based on a systematic approach to the organization of intelligence, taking into account the requirements of adequacy in structural and functional image in modelling the relationship of tasks, objects and sources of intelligence. The main purpose of the methodology is to develop resource allocation plans to improve the efficiency of conducting electronic reconnaissance by system elements and to evaluate their capabilities.

scholarly journals Methodological Basis of Logistic Support of the Air Force of the Armed Forces of Ukraine

2020 ◽  
Vol 5 (2) ◽  
pp. 47-53
Author(s):  
Volodymyr MIRNENKO ◽  
Pavlo OPENKO ◽  
Vitalii TIURIN ◽  
Oleksii MARTYNIUK
Keyword(s):  
Objective Function ◽  
Air Force ◽  
Armed Forces ◽  
Unified Theory ◽  
Logistics System ◽  
Combat Training ◽  
Logistic Support ◽  
The Military ◽  
Military Units

This article proposes a unified theory of logistics for the Air Forces of the Armed Forces of Ukraine based on the existing theories of armament and the logistics of the Armed Forces, and on the general laws and established consistent patterns, trends, principles, forms and methods of the use of the logistics of the Air Forces of the Armed Forces of Ukraine. The objective function of the logistics system of the Air Forces of the Armed Forces of Ukraine is formulated to achieve compliance of the capabilities of this system with the predicted volume of logistics tasks. In order to implement this compliance, it is necessary to ensure the convergence of requirements and capabilities at all levels of logistics management. The assessment of the functioning of the Air Forces logistics system of the Armed Forces of Ukraine is proposed on the basis of the stated views on the logistics theory of the Air Forces of the Armed Forces of Ukraine by assessing the set of real capabilities of each subsystem that is a part of its structure and system as a whole. At the same time, the assessment of the quality of the logistic support of the military units (formations) of the Air Forces of the Armed Forces of Ukraine should be related to the level of implementation of the potential capabilities of the logistics system when solving problems of each subsystem at the various stages of combat training, unblocking and operational deployment, the preparation and conduct of operations (combat actions), restoration of combat capability of troops (forces).

scholarly journals MILITARY LEADERSHIP FRAMEWORK IN TERMS OF STRATEGIC COMMUNICATIONS OF THE NATIONAL GUARD OF UKRAINE

2021 ◽  
Vol 1 (37) ◽  
pp. 24-29
Author(s):  
P. Tkach ◽  
Keyword(s):  
National Guard ◽  
Armed Forces ◽  
Military Leadership ◽  
Military Leader ◽  
Strategic Communications ◽  
Emergency Situations ◽  
Leadership Framework ◽  
Army Leadership ◽  
Definition Of ◽  
The Military

Fundamental documents regarding military leadership and strategic communications of the Armed Forces of Ukraine and the USA were analysed in the article. It refers to the Development of Military Leadership in the Armed Forces of Ukraine Doctrine, Project of Strategic Communications Doctrine in NGU, Strategic Communications Doctrine (AFU), Army Leadership and the Profession: Army Doctrine Publication No. 6-22, Army Leadership: Competent, Confident, and Agile Field Manual No. 6-22. Based on the analysis that was carried out, it is clarified how military leadership is viewed in the sources mentioned. Thus, Field Manual No. 6-22 �Army Leadership: Competent, Confident, and Agile� defines, that an Army leader is anyone who by virtue of assumed role or assigned responsibility inspires and influences people to accomplish organizational goals. Army Doctrine Publication No. 6-22 �Army Leadership and the Profession� specifies leadership as the activity of influencing people by providing purpose, direction, and motivation to accomplish the mission and improve the organization. In the Doctrine of development of military leadership of the Armed Forces of Ukraine approved in December, 2020 leadership is considered as deliberate influence of the personnel of different ranks during everyday, official, learning and combat activities, �nd irregular (unusual, emergency) situations on the personnel by means of maintaining trust and respect, giving purpose, directing towards achieving it, providing discipline and motivation for performing tasks as intended and improving the Armed Forces as a social establishment. It is found out that in all above mentioned documents leadership is intertwined with influence and communication that define competencies of a modern military leader. The connection of leadership with strategic communications is considered in the article. The role of command in the creation of military leadership is defined. In particular, since one of the tasks of command within strategic communications is providing leadership of the military, and leadership reveals itself in the process of using effective methods of internal communications, it has been concluded that command is simultaneously a source of creation and tool for leadership . The article states that it seems urgent to raise the question of the definition of the notion of leadership for the National Guard of Ukraine, which would make it possible to define competencies required for the NGU officers. The suggestions regarding viable definition of the notion of leadership for the further validation of the military leadership framework within the National Guard of Ukraine activity are made.

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