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Introduction. The introduction of a modern model of state internal financial control is aimed at strengthening the responsibility of managers for the management and development of institutions as a whole (managerial responsibility and accountability). Therefore, the implementation and operation of the internal control system is aimed at the economical and efficient use of resources provided by taxpayers for the development and sustenance of Ukraine. The purpose of this paper is to analyse the level of effectiveness and efficiency of internal control of state institutions of Ukraine. Results. The paper provides a legally established concept of internal control. It describes the significance of internal control as a tool of the institution management system. A number of problems of an organizational and legal nature in the field of state financial control are indicated. The division of internal control measures was also carried out depending on the objects of the study: operations control measures; process control measures; document control measures that involve the use of sanctions (permits) for the implementation of an economic transaction which is a mandatory requisite of any primary document; resource control measures aimed at consolidating responsibility for the safety and use of resources, which reduces the risk of their loss or misuse. The paper also lists the activities that may include monitoring of control measures. The concepts of state internal financial control, financial management and control are provided. Typical violations in the system of accounting and internal control of state institutions are indicated, that should be considered when developing proposals and recommendations. Conclusions. Solving problematic issues related to the functioning of the internal control system in state authorities is only possible by introducing new modern approaches to its organization, reconsideration of control not as means of preserving the resources of a budgetary institution, but as a tool for managing these resources, reducing various risks of illegal, inefficient and ineffective use of them. At the same time, efficient changes in the internal system cannot be achieved only through legal norms, regulatory documents and instructions.

A high level of danger caused by a significant number of offenses and the commission of economic crimes that hinder the development of production processes, deprive the budget of certain revenues, increase inflation, restrain the flow of investment – in general, prevent the normal functioning of various structures, and may pose a threat to the economic security of the state. In the existing conditions of a market economy, there is a fairly certain degree of weakening of state control over the labor activity of economic entities. As a result, the incentive for various types of abuse has significantly increased and, thus, the possibility of committing offenses has significantly expanded. The fight against economic offenses is one of the most important problems that require special research. In the context of the transformation of economic relations in Ukraine, the problems of functioning of property structures are becoming more acute, the criminalization of economic and related relations persistently continues to exist, which leads to an increase in the "qualitative" and quantitative growth of economic crimes. Especially a certain increase in offenses in the economic activities of domestic organizations and enterprises requires the development of necessary measures to deprive the motivation of their manifestations. The rapidly growing complication of socio-economic social relations in Ukraine, the development of Science, the improvement of research methods and techniques have repeatedly increased the opportunities for law enforcement officials to turn to representatives of special knowledge for their use in proving when investigating and considering in court a wide variety of conflict legal situations in civil, administrative and criminal cases. In fact, when conducting all types of legal proceedings, there is a need to consider certain problems that require special knowledge in various fields of science, technology, art and, therefore, the appointment of appropriate forensic expert research in the economic sphere. This article presents certain modern aspects of forensic expert activity in the economic sphere, highlights the main problematic issues of a theoretical and practical nature, as well as identifies the necessary ways to solve them, which are aimed at the prospect of developing and improving the effectiveness of the results of both the process of forensic economic expertise in general and the profession of an expert economist in particular. This determines the relevance of the problem of development and improvement in the economic sphere of forensic expert activity in Ukraine.

Against the background of the current difficult global economic conditions, the issue of carrying out anti-crisis measures in the country's economy as a whole and at enterprises separately arises first of all. After all, the policy of preserving (and, even better, increasing) capital is an extremely important indicator that represents the financial stability of enterprises to economic shocks. Any enterprise (for example, a manufacturing enterprise), carrying out its activities, relies on a certain amount of its capital, which can be expressed in both monetary (classical) and non-monetary (cars, real estate, copyrights, patents, etc.) forms. As a rule, the main indicators of a country's economic development are those that characterize the production level, the conduct of a certain profitable type of activity, and others. However, the category" capital " is rarely used to analyze the financial condition of an enterprise, although it (capital) is the very basis for the origin and stable development of any business entity. The concept of capital conservation and its management strategy will allow us to find or prevent violations in time due to certain areas of audit implementation, as well as introduce the necessary changes in the company's management policy. Being an important component of management and relying on accounting data as an integral system of operations control, it is external audit that will allow us to assess the result of activities, make forecasts for improving certain areas of efficiency in conducting economic functions, and offer important management decisions regarding our own sources of financing for the company's activities. However, the transition of Ukraine to a market economy, as a result, caused the emergence of private ownership along with the state form, the emergence of which, in turn, subsequently gave an impetus to a significant increase in the role of accounting and control. The existence of these forms of ownership is simply impossible without a clearinteraction of a number of economic institutions, where one of the profile places is occupied by the Institute of audit. The main purpose of the audit can be formed simply, but truly – confirmation or refutation of information that is set out in the financial and tax statements in accordance with the current legislation of Ukraine. In other words, the audit procedure should be understood as a logically sustained,strict sequence of actions to perform the audit stages from pre-contractual work to the transfer of the audit report to the customer.