financial institutions

Purpose – The purpose of this research is to analyze the current state and development dynamics of Ukraine’s fintech ecosystem in the context of digital transformation, the Russo-Ukrainian war, and economic instability. The study aims to identify key regulatory, technological, and market factors that influence the resilience, efficiency, and sustainable growth of the fintech sector and to provide evidence-based recommendations for enhancing its performance and integration into the global financial system.

The article presents the issues of the functioning of internal audit in the public finance
sector and its role in the system of management control. The main purpose of this article is to
demonstrate that the internal audit and management control are necessary tools for use in
public sector units. The necessity to control comes from the fact the management of public
resources.
The article presents the definitions and characteristics of both of these tools ona