The Key Indicators of Probable Corruption Risks in Critical Areas of Military Activity (Ukrainian Experience)

Abstract

Using the approach of identifying ʽred flags’, the article analyses the most vulnerable areas of military activity such as defence procurement (acquisition); use of defence lands; housing provision for military personnel and their families; state defence enterprise activity; and use of fuel, to recognise the corruption risks and the consequences of improper activities in these areas for the Ministry of Defence and the Armed Forces.

Keywords

• ʽred flags’, corruption risks, internal control, internal audit, armed forces of ukraine, ministry of defence of ukraine