The dissertation substantiates the theoretical and practical principles of developing internal control in public authorities and public sector institutions.
It is noted that internal control is carried out by administrative bodies, playing a significant role in strengthening the legality of administrative discipline and increasing the level of organization and order in public administration. The main objects of internal control should be considered activities to ensure: the implementation of citizens' rights and freedoms; the provision of administrative services by public authorities and their officials; compliance and actual activity of state administration bodies with the normatively defined scope of their powers; compliance of the specified bodies with the requirements of current legislation in their activities.
Classifications of internal control have been determined. It has been determined that, according to the place of the subject exercising control in the system of public administration bodies, there is the following division: control exercised by the legislative authority (parliamentary control); control exercised by the President of Ukraine and his staff (presidential control); control exercised by the Cabinet of Ministers of Ukraine (governmental control); control exercised by central executive bodies; control exercised by local executive bodies; control exercised by judicial authorities; control exercised by local self-government bodies; control exercised by the public (public control).
It is noted that the internal control system is a tool used by management to ensure full confidence that the activities of a government body are legal, fair, open and transparent, resources are used economically, effectively and efficiently, and information is objective, reliable and impartial. In its content, internal control is a means of achieving the efficiency of public sector institutions, designed to ensure information transparency of management, contribute to increasing the level of culture and reducing the number of problematic issues.
The analysis allows us to systematize the main concepts and approaches to the definition of public control, which is a tool of public administration that ensures and verifies compliance with laws and other rules in order to prevent deviations from the norms and rules established by law that are manifested in the activities of its bodies and occur in society. It can be defined as a special function of the state aimed at obtaining and analyzing information about processes and phenomena.
According to the results of the study, it was established that the current Ukrainian regulatory and legal support in the field of internal control in the public sector was formed on the basis of international standards of the International Organization of Supreme Audit Institutions and International Standards of Professional Practice internal audit practices developed by the Institute of Internal Auditors (IIA).
European integration stimulates a qualitative renewal of approaches to internal control. Adaptation to EU standards involves transparency, public accountability, openness of information and proper financial management, which not only improves Ukraine's image in the international arena, but also ensures more efficient use of budget funds. The implementation of such practices helps build trust from both citizens and international partners.
An effective internal control system has a direct impact on the socio-economic development of the country. In this way, it creates conditions for a more fair and effective distribution of budget resources; improving the quality of public services (in the field of education, healthcare, social protection); stimulating economic growth by reducing corruption and increasing attractiveness for investors; strengthening the institutional capacity of the state to respond to challenges and crises.
European integration of the internal control system in Ukraine is not only a necessary condition for compliance with international standards, but also a powerful factor in strengthening the efficiency of public administration in general. Harmonization of legislation, implementation of best practices, active international cooperation, as well as the functioning of a specialized national structure for methodological support contribute to the creation of a transparent, accountable and effective internal control system. This is the foundation for sustainable development and increasing citizens' trust in state institutions.
