THE ROLE OF INTERNAL FINANCIAL AUDIT IN COMBATING CORRUPTION IN THE PUBLIC SECTOR

Abstract

The article examines the urgent problem of increasing the efficiency of internal financial audit as an effective tool for preventing corruption in the public sector of Ukraine. Despite a considerable number of studies devoted to the issues of state financial control, the real impact of internal audit on reducing corruption risks remains insufficiently explored. In particular, there is a lack of unified approaches to assessing the effectiveness of audit procedures within the framework of anti-corruption policy, and the regulatory and legal framework requires further improvement. The purpose of the study is to determine the role of internal financial audit in the anti-corruption system, to assess its potential as an instrument for enhancing transparency, accountability, and efficiency in the management of public resources. The methodological basis of the research includes systemic, comparative, analytical, and structural-functional methods, which made it possible to comprehensively reveal the content of internal audit as a component of the financial control system and to identify its interrelation with anti-corruption mechanisms. Methods of logical generalization, content analysis of legislative acts, and review of scientific literature by Ukrainian and foreign researchers were applied to assess the current state and practice of internal financial audit in Ukraine. The results of the study substantiate that internal financial audit, when properly organized, is a key element in preventing corruption within public administration. It ensures not only control over the legality and efficiency of budget spending but also helps to identify risks related to misuse of resources, abuse of authority, and conflicts of interest. The introduction of risk-based audit approaches contributes to early detection of potential corruption schemes and promotes a culture of integrity in public institutions. However, challenges remain in terms of human resource capacity, limited methodological guidance, and the absence of unified standards for evaluating audit performance. The conclusions emphasize the necessity of integrating the internal audit system into the overall framework of public financial management and anti-corruption policy. The author proposes specific measures to enhance its effectiveness, including the development of unified methodological guidelines for audit evaluation, strengthening the professional independence of auditors, and implementing digital monitoring tools and automated control systems. The implementation of these recommendations will increase transparency and public trust in governance and ensure the sustainable development of the internal financial audit system as an institutional foundation for anti-corruption efforts in Ukraine.