FUNCTIONS OF FINANCIAL CONTROL OVER THE ACTIVITIES OF THE SECURITY AND DEFENSE SECTOR

Abstract

The relevance of the article lies in the fact that the proper financial security of subjects in the security and defense sector has a direct impact on their ability to comply with their obligations, protect them, and promptly respond to emergencies. threats to the state’s sovereignty and independence, ensure the stability of the state, and also makes it possible to maintain the necessary material and technical level of the rest. Protely, achieving these goals will require reliable financial control, which may not only include verifying the legality of current documents or identifying other financial irregularities, but also include a complex a variety of functions, which in fact are the most practical manifestations of line activities. Based on a review of academic and theoretical literature, this article elucidates the essence of the concept of “function” and defines its significance within the context of financial control activities. The author formulates a definition of the “functions of financial control over the activities of the security and defense sector.” Scientific approaches to classifying financial control functions are analyzed, and their key substantive characteristics are identified. The article distinguishes the law-enforcement, preventive, analytical, and corrective-restorative functions of financial control over the security and defense sector, outlining the content and distinctive features of each. It is clear that the place of the analytical function lies in the systemic processing and evaluation of information about the causes, minds, mechanisms and inheritance of financial crimes in activity subjects in the security and defense sector. The implementation of which will directly ensure the monitoring of current indicators of legality, compliance, economy and effectiveness of the use of financial and material resources, and also allows us to evaluate the state management of financial and economic risks and identify officials that negatively affect the efficiency of financial security in the related sector. It has been announced that financial control over the activities of the security and defense sector includes several key elements functions: law enforcement, preventive, analytical and corrective. In their entirety, they form a complete set of control activities, which consistently focus on the prevention of financial crimes and facts of neglected financial discipline, their detection, implementation, and interpretation investigation of causes, blame, as well as adjustment of financial and management processes in the work of subjects in the security and defense sector.