The aim of the article is to review the audit as a form of control of the State Financial Inspection of Ukraine and to analyse its forms and types. The subject of the study is the audit as a form of control of the State Financial Inspection of Ukraine. Research methodology. The research is based on the use of general scientific and specialscientific methods and techniques of scientific knowledge. The dialectical method made it possible to investigate the definition of the audit as a form of control of the State Financial Inspection of Ukraine and the procedure for its appointment. The comparative legal method was used in order to compare doctrinal approaches to this issue. Interpretation of the content of normative legal acts of domestic legislation was carried out with the help of the normative-dogmatic method. These acts regulate the problem of appointment and conduction of the audit. The system-structural method was used for the study of the audit institution as a whole (system) with the coordinated functioning of all its elements. Methods of analysis and synthesis helped to study some parts of this institute to formulate further conclusions about its most optimal functioning. Practical impact. The analysis of types of audits, as well as their characteristic features, helped to develop recommendations for improving the procedure for conducting audits by the State Financial Inspection of Ukraine, as well as to identify problematic issues that require further consideration and research. Correlation/originality. In the research, there was made a proposal about audits, which are carried out by the State Financial Inspection of Ukraine and its territorial bodies. The proposal was to make them a form of forecasting control. It was recommended to qualify the fact of prevention the officials of the controlling body from carrying out the audit, checking or not providing the necessary documents for audit and verification as an administrative offense. A special attention was paid to the timeliness of the selection of explanations from the involved persons during the detection of offenses.

Summarizing the results of the monitoring of specialized Internet sources, taking into account the results of the analysis of scientific and methodological and reference literature, it was established, that the urgent issue of the development and approval of pedagogical models (technologies), methods, pedagogical conditions for the formation of psychophysical readiness of future officers of institutions of the security and defense sector of Ukraine with law enforcement functions for the use of small arms is devoted to the insufficient number of scientific works, this, in turn, emphasizes the relevance and practical component of the chosen direction of scientific research. The main goal of the study is to test directions for improving the components of the psychophysical readiness of future law enforcement officers to use service firearms. Research methods: abstraction, measurement, expert evaluation, survey, comparison, observation (mathematical statistics), etc. In the process of research and analytical work, directions for improving the components of psychophysical readiness of future law enforcement officers for the use of service firearms were developed and tested. Taking into account the content of educational and professional training programs for future law enforcement officers, the practical experience gained by representatives of the institutions of the security and defense sector of Ukraine during armed resistance to the full-scale invasion of the Russian Federation, directions for improving the components of the psychophysical readiness of representatives of the studied category to use firearms were identified and scientifically substantiated, that is, psychological and combat readiness appear as separate components. In turn, combat readiness consists of: from physical (special physical), fire, tactical-special and situational readiness. The effectiveness of the implementation of directions for improving the components of the psychophysical readiness of future law enforcement officers for the use of firearms has been experimentally proven, in particular, it was found that during the experiment, the number of Eg acquirers with a low level of formation decreased significantly (by 43%), while at the same time, the number of respondents with a high level of formation of psychophysical readiness to use of firearms increased (by 16%). The results of the theoretical research are implemented in the system of special physical and fire training (professional education) of cadets: Kharkiv National University of Internal Affairs and Kyiv Institute of the National Guard of Ukraine. Prospects for further research in the chosen field of scientific intelligence provide for the improvement of the system of special physical training of future police officers with an emphasis on the use of special obstacle courses.