Object of research: the process of reforming DFK in Ukraine; purpose of the work: development of theoretical positions, development of methodological approaches and practical recommendations aimed at improving the reform of the state financial control in the context of ensuring financial security of economic entities; research methods and equipment: formal logic and dialectical logic, comparison, descriptive method, graph-analytic and comparative methods, system approach, cluster analysis, fuzzy logic, exponential trend models, hierarchy analysis, graphic; theoretical and practical results: a methodical approach to assessing the level of financial security of economic entities, which consists in combining methods of quantitative fuzzy and qualitative analysis by constructing respectively integrated and integral indicators for assessing the level of financial security of economic entities; scientific and methodological provisions on the implementation of internal audit in the system of relations of participants of the state financial control, the difference of which is the application of internal audit for timely detection of threats based on the results-markers of the diagnosis of the level of financial security of economic entities; scientific approach to the implementation of internal audit in the activities of economic entities of the state sector of the economy, the difference of which is to streamline the internal audit of business entities and to take into account the criterion of financial significance of operations in determining strategic and tactical risks of financial security of economic entities; the conceptual-categorical apparatus for reforming the state financial control through the establishment of a logical relationship between the basic categories and concepts, in particular: "finance", "state financial control" and "financial security of a business entity"; classification features of the financial security of the business entity through the introduction of new theoretically substantiated and practically significant features: "the functional ability of the state financial control to diagnose the financial security of economic entities" and "forecasting the levels of the expected state financial control of the results"; conceptual provisions of the reform of the state financial control in the context of ensuring financial security of economic entities that take into account: elimination of generalized deficiencies inherent in the state financial control, systematized organizational principles of adaptation of the national model of functioning of the system of state financial control to the European model of its functioning, legislative and normative provision development of internal control and internal audit of public sector entities, need subjects of commercial management of the public sector in ensuring financial security; the degree of implementation: developments implemented in the practical activities of AK "Kharkivoblenergo", State Committee for Financial Supervision in the Kharkiv region, KPTM "Kryvorizhteplomerezha", in the educational process of S. Kuznets KhNEU; sphere of use: reforming of the state financial control, financial safety of subjects of management, educational process
