Students’ training in professional military education and advanced training in internal audit has begun

The 12-week course of professional military education and training in internal audit has been launched for the first time. The goal is to improve the professional skills of the MoD’s internal audit service representatives. The courses are held in the National Defence University of Ukraine named after Ivan Cherniakhovskyi.

The students are analyzing the theoretical and practical issues of building an internal audit system in the Defence Ministry and the Armed Forces of Ukraine.

The course consists of two blocks, namely: management of financial and economic activities of the Armed Forces of Ukraine and internal audit.

The first block covers following issues: management of financial and economic activities; organization of accounting in the public sector; legal regulation of economic activity in the Armed Forces of Ukraine; internal control system in the Defence Ministry and the Armed Forces of Ukraine; social aspects of transformational leadership theories (creative and systemic thinking); theoretical foundations of project management; industrial sites as the basis of the national economy of Ukraine.

The second block covers following issues: internal audit as an element of the public internal financial control system; regulation of auditing activities and information support; internal audit activities’ planning; specific features of internal audit tools’ application; general approaches and specific features to the audit tasks’ performing; internal audit quality assessments; internal audit reporting and communication; specific features of the effectiveness audit.

The course ends with the course projects presentation.

With the implementation of the defencive management system and defencive resources management, based on the up-to-date practices of the NATO-members countries, the Internal audit Service is facing a new challenge of attaining the capabilities of evaluating the Ministry of Defence and the Armed Forces of Ukraine functional processes, as well as concordance with internal audit modern international practices, which is a priority task during the audit system building.