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The article arouses interest among managers and scientists who deal with the problems of internal control and risk management. The study is aimed at managers who require clarification of the nature of risk-based internal control. The regulation of the system of state internal financial control. The prerequisites for its formation are analyzed and the main elements are characterized. The article reveals the tendencies and vector of development of internal control and risk management in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine in the context of the implementation of the tasks assigned to the Ministry of Defense and the Armed Forces of Ukraine. The main attention in the article is paid to the analysis of the guiding documents regulating the issues of internal control and risk management and their relationship with the documents of defense planning. A retrospective review of the development of riskoriented internal control was carried out. The research used methods of analysis, synthesis, and systems approach. The number of normative legal acts and other documents have been determined that directly regulate the issues of internal control. The main national standards of risk management have been determined, the publication of which has become an essential step in the development of risk management. The elements of the internal control system are revealed and their brief description is provided. A certain algorithm and procedure for the development of organizational documents on internal control issues in the institution.

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Organizational management of risky companies in the context of the perspective advancement of the system and resource security of the Ministry of Defence of Ukraine