THE SOCIAL-REPUTATIONAL MISSION OF ANTI-CORRUPTION FINANCIAL INVESTIGATIONS AND NATO-STANDARD PROCUREMENT AUDIT IN ENSURING NATIONAL SECURITY
DOI:
https://doi.org/10.60022/3(4)-37SKeywords:
anti-corruption financial investigations, defence procurement audit, NATO standards, national security, social-reputational mission, INTOSAI, Euro-Atlantic integrationAbstract
The article examines the social-reputational role of anti-corruption financial investigations and NATO-standard procurement audit as key instruments for ensuring national security. The theoretical and methodological foundations of the relationship between anti-corruption integrity, financial control of defence expenditure, and the strategic resilience of the state are substantiated. A comparative analysis of anti-corruption procurement audit systems in Ukraine and leading NATO member states (the United States, the United Kingdom, Poland, Estonia, and Lithuania) is conducted. The article presents original statistical data on corruption losses in defence procurement across selected countries and the scope of anti-corruption investigations. The authors propose an original five-dimensional Social-Reputational Defence Audit Framework (SRDAF), which constitutes the primary scientific contribution of the study. It is demonstrated that an effective anti-corruption audit system in defence procurement not only safeguards public resources but also builds societal trust in security institutions and strengthens the international reputation of the state as a credible NATO partner. The article concludes with policy recommendations for accelerating Ukraine’s compliance with NATO procurement audit standards.
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Copyright (c) 2026 Каріна Олександрівна Назарова, Тетяна Юріївна Копотієнко, Богдана Сергіївна Ширченко (Автор)
This work is licensed under a Creative Commons Attribution 4.0 International License.
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