STATE IMPERATIVES OF ANTI-CORRUPTION FINANCIAL INVESTIGATIONS AND AUDITING IN THE NATIONAL SECURITY SYSTEM

Abstract

In the current context of intensifying internal and external threats, the issue of ensuring transparency in the use of public resources and the effectiveness of financial control is of particular importance for Ukraine’s national security system. In such conditions, anti-corruption financial investigations and auditing should be viewed not only as tools for detecting violations, but as components of preventive management of corruption risks, protection of public finances, and strengthening of the state’s institutional resilience. The purpose of the article is to define and substantiate the state imperatives of anti-corruption financial investigations and anti-corruption audit as elements of the national security system of the state. The study employed a set of general scientific and special research methods, in particular the methods of analysis, synthesis, and a systems approach, to reveal the place of anti-corruption financial investigations and audit within the mechanism of ensuring the national security of Ukraine. A comparative legal method was also applied to analyze the regulatory framework and institutional mechanisms for implementing anti-corruption policy, the method of generalization to formulate state imperatives and practical recommendations for improving the effectiveness of financial control. The result of the study is the disclosure of the content of the state imperatives of anti-corruption financial investigations and anti-corruption audit, as well as the determination of their regulatory, institutional, methodological, and security-related nature. The article examines the content of state imperatives for anti-corruption financial investigations and anti-corruption audits and defines their regulatory, institutional, methodological, and security nature. It  analyzes the challenges of conducting anti-corruption financial investigations and anti-corruption audits in Ukraine, including the fragmented regulatory environment, insufficient coordination among oversight bodies, limited digital data integration, and the difficulty of transforming findings into an evidentiary basis for further law enforcement. The state imperatives of anti-corruption financial investigations and anti-corruption audit should ensure not merely formal compliance with control procedures, but the creation of an integrated mechanism for detecting violations, ensuring accountability, preventing corruption risks, increasing the transparency of public administration, and strengthening the financial security of the state. The study proposes a systematization of the functional state imperatives of anti-corruption financial investigations and anti-corruption audit and identifies the key levels of their implementation within the national security system of Ukraine.