EUROPEAN STANDARDS OF INTERNAL AUDIT AND PROSPECTS OF THEIR IMPLEMENTATION IN THE MINISTRY OF DEFENSE OF UKRAINE

Introduction. The question of the use of financial and material resources for the defense needs of our country's is extremely urgent in the conditions of full-scale aggression of the russian federation against Ukraine. The tool for controlling the effective use of available resources is a set of internal control and internal audit measures. Accordingly, one of the important directions today is the harmonization of national legislation with the legislation of the European Union, regulation of the functioning of internal control and internal audit both in Ukraine in general and in the system of the Ministry of Defense of Ukraine in particular. Purpose. On the basis on a comparison of the European internal audit standards of 2017 and 2024, justify the expediency and to determine the ways of their implementation in the public sector of our country, including in the system of the Ministry of Defense of Ukraine. Materials and methods. The materials of the research are normative legal acts regulating the issues of internal control and internal audit, the works of domestic and foreign authors who search for new answers to the questions of the functioning of internal control and internal audit, information and analytical materials in the specified field of activity. The following scientific methods were used during the research (scientific methods): using a combination of theoretical and empirical research methods (analysis, synthesis, observation, description), the change in international standards of internal audit was analyzed, the analysis method made it possible to justify the need to review existing approaches to understanding the need to counter new risks and threats. At this stage, we have a unique opportunity to transition in 2024 at the same time as the European community from the 2017 International Standards of Professional Practice of Internal Auditing (hereinafter — Standards-17) to the Global Standards of Internal Auditing (hereinafter — Standards-24), which were officially published by the International Internal Auditing Standards Board on January 9, 2024 in accordance with the developed plan for the transition to new standards, which includes deadlines and activities to be completed during each of the five stages. Results. Based on the comparison of Standards-24 and Standards-17, identify significant differences, establish the degree of their impact on the activities of the public sector, the Ministry of Defense of Ukraine, and the Armed Forces of Ukraine. Prospects. This topic has prospects for further research, in particular, regarding the development of ways and means of implementing Standards-24 in the public sector and in the system of military management bodies of all levels of the Ministry of Defense of Ukraine. The next stage of the development of scientific thought in this direction of research is opening.