Commander's (Executive officer's) Guide for Detecting and Deterring Procurement Frauds in Military Unit (Organization) of Armed Forces of Ukraine

Abstract

The objective of this project is to review the best practices of American organizations in the areas of internal control and fraud prevention and to provide guidelines for fraud detection and fraud deterrence for commanders in the Ukrainian Armed Forces. Financial control system in Ukrainian Armed Forces is historically based on professional audit. Decentralization of management and control is a current trend in the military organization. The Cabinet of Minister of Ukraine developed a long-term strategy to establish an internal control system throughout the Ukrainian government including the uniformed services. Conceptually, this system will be based on the U.S. Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control?Integrated Framework, which defacto is becoming a global standard. Under current transformational conditions, the suggested project can work as an internal-control outpost and increase general awareness of commanders or top-level managers about internal control effectiveness and fraud prevention.

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Document Details

Document Type
Technical Report
Publication Date
Jun 01, 2009
Accession Number
ADA501358

Entities

People

  • Vadym Voloshenko

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Cyber
  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Business Administration
  • Computers
  • Congress
  • Control Systems
  • Employment
  • Governments
  • Information Processing
  • Information Systems
  • Law
  • Management Personnel
  • Military Organizations
  • Money
  • Organizational Structure
  • Personnel Management
  • Psychology
  • Risk Analysis
  • United States Government

Readers

  • Defense Financial Management and Audit.
  • International Relations and Conflict Resolution
  • Joint Military Operations and Doctrine.