Conceptual Approaches to the Formation of Criteria for Evaluating the Effectiveness of the Internal Control System in the Ministry of Defense of Ukraine

The article deals with the main reasons for the slowdown in the development of the internal control system in the public sector of Ukraine. It acts as an instrument for increasing the efficiency of the control object in general. The purpose of the article is to develop conceptual approaches, based on systemic and process approaches, to the formation of criteria for assessing the efficiency of the internal control system in the long run and the determination of the most adapted standard for this purpose. In the course of achieving the research goal, the following methods were used: analysis, synthesis, induction, deduction, systematic approach, analogy. The global tendency to increase the transparency of the functioning of state institutions is realized by implementation an internal control system as an element of the institution management system. In this case, there is a need to evaluate the efficiency of this system. The functioning of appropriate internal control and internal audit is a prerequisite for the accession of new members in the EU. The analysis of the domestic regulatory framework in the field of functioning of the internal control system showed the absence of an only methodology for evaluating its efficiency in the public sector and an urgent need for its creation in Ukraine.