摘要：The research paper may be of interest to the representatives of the audit service, internal control
participants, managers of all levels within the system of the Ministry of Defense of Ukraine and the
Armed Forces of Ukraine, and other interested parties directly involved in the implementation of
internal control, which is oriented towards risk management. The timely detection and identification
of threats and risks depends on the efficiency and timeliness of exercising functions assigned
by the subject of internal control and acquiring the necessary capabilities for the accomplishment
of assignments. The research paper formulates the scientific task of determining the necessary competencies
of the members of the risk assessment group to the subject of internal control. In accordance
with the Interim Procedure for the Organization of Internal Control in the Ministry of Defense
of Ukraine and the Armed Forces of Ukraine, risk assessment groups are established, which require
the inclusion of officials with the highest level of competence in the relevant field. At the same
time, there was an urgent need during the formation of these groups for a scientific substantiation
of the list of necessary competencies, whose carriers could effectively fulfil their assigned tasks in
identifying risks in relevant processes. A partial analysis of the governing documents regulating the
organization and functioning of internal audit and internal control systems in the defense department
is conducted in the course of the study. Based on foreign experience, functional responsibilities
and guidance documents, 90 competencies were distinguished distributed according to the relevant
blocks. The research paper uses the expert evaluation method to determine the key competences
of members of the risk assessment group. The method of the mean scores, the median
method, the determination of the coefficient of concordance and the Pearson’s fitting criterion were
used for the analysis of the results of the expert evaluation. The research paper determines a number
of priority competencies of the members of the risk assessment working group and elaborates appropriate
conclusions for further research.
关键词：Internal control;
Risk management;
Risk assessment;
Identification of threats
