The purpose of the article is to conduct a comprehensive study of international experience in organizing government control over defense procurement, as well as to identify and systematize the most effective institutional models and mechanisms that ensure state security and promote sustainable development amidst global geopolitical transformations. Research methodology. The study applies a systems approach to analyzing the security and defense sector as a specific object of financial oversight. Comparative institutional analysis is used to contrast the control systems of the United Kingdom, the Netherlands, Spain, Portugal, France, Canada, and Brazil. Grouping and classification methods allowed for the typologization of foreign practices, while the dialectical method helped substantiate the transition from an audit-based to a managerial control paradigm. Results. The study identifies five dominant factors requiring the immediate transformation of state financial control: increasing defense budgets, a high concentration of corruption risks due to the opaque nature of procedures, the necessity of complying with international standards (OECD, SIGMA), the transition to managerial oversight, and the specific conditions of martial law (using Ukraine as an example). Based on the comparative analysis, four fundamental models of government control are distinguished: centralized-audit, classical financial-control, integrated managerial, and coordinative. Practical significance. It is proven that modern control is evolving from an audit paradigm toward a systemic-managerial one, where the focus lies not only on financial transactions but also on decision-making processes and risk management. The feasibility of implementing data-driven auditing and anti-corruption compliance into national practice is substantiated. The conclusions drawn can be utilized to modernize Ukraine’s state financial control system, ensuring transparency in the use of defense resources and increasing public trust in security sector institutions.
Publication Date: 2026-06-11