Corruption in army kills! Report cases of abusing power!

Jul 5, 2017

What is internal control?

One of the key elements of the command, which combines separate components of management into a single system and allows, within certain timeframe, to achieve the goals legitimately and most effectively and efficiently, taking into account resource constraints and other risks.

The purpose of internal control is to provide sufficient command confidence in:
  • Achieving the appropriate level of economy, efficiency and effectiveness in accordance with the set goals and objectives (defined capacity*);
  • Reliability of financial, statistical and managerial reporting;
  • Compliance with the legislation and rules and regulations;
  • Adequate protection of assets against losses, including as a result of corruption actions.

What is a system of internal control?

This is a set of organizational measures, techniques, procedures used in the military unit for:

  • Orderly and efficiently conducting activities aimed at fulfilling specified tasks (achievement of abilities);
  • Ensuring the preservation of property and resources;
  • Detection, correction, and prevention of errors and distortion of information as well as
  • Preparation and presentation of reliable accounting, including financial.
The Inner Environment
(Control Environment)

Why Risk Management Needed?

Since further control allows only "to draw conclusions and correct errors" of the revealed violation, then the natural desire is to predict and prevent mistakes and violations.

This can only be done by assessing risks, that is, probable events that may adversely affect the achievement of objectives, tasks, use of assets and property.

The purpose of risks identification

  • Determination of the most risky actions (events) that can hinder the achievement of the goals;
  • Concentrating available resources to reduce the most significant risks;
  • Determination of the officials who carry out risk processes and operations;
  • Risk management in relevant areas.
The untimely delivery of orders throughout the combat maneuver unit to the corresponding services leads to the risk of untimely payments, or vice versa to unnecessary losses of resources (food, real estate, etc.).
The poor handling of these orders, and subsequent changes to correct errors, creates overpayment risks and inappropriate payments to personnel.
Sources for receiving information to identify risks
  • Interviewing, questionnaire
  • Expert assessments
  • Regulatory and organizational and administrative acts
  • An analysis of the implementation of measures to eliminate the identified violations for previous periods
  • Results of control (audit) measures
  • Publications in mass media and social networks
  • Information from open registries
  • Appeals
  • Other sources

* Capacity (operational, combat, special) is the ability of a structural unit (element) of the Armed Forces (forces of defenсe) or a combination of forces and means to perform certain tasks (to ensure the implementation of certain military purposes) under certain conditions, resource provision and in accordance with established standards. A structural unit (element) can have more than one capacity, and each capacity can be implemented by more than one structural (unit) element. The capacity of troops (forces) is determined (detailed) by standards specific to the structural unit (element) of each type of the Armed Forces (kind of forces, forces). Capacity is classified as necessary, available and critical.