The results of the research published in the article will be useful to professionals directly or indirectly involved in the process of identification and resolution of conflicts of interest, to managers at all levels and to internal control and compliance professionals. The article summarizes the arguments and counterarguments within the scientific discussion on the specificity and peculiarities of the concept of conflict of interest, its nature and not identical with the concept of corruption. The article deals with the conceptual apparatus of the conflict of interest problem and defines the main approaches to the resolution of conflicts of interest and summarizes the research results in this area. Based on the analysis of legal acts and other sources, it is determined that the existence of a conflict of interest is not a necessary prerequisite for the occurrence of a corruption offense. The results of the monitoring of compliance with the legislation on conflict of interests and other restrictions on the prevention of corruption are clearly illustrated, information on the functioning of the system of prevention and detection of corruption in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine is presented.
The direct participants of anti-corruption activities in the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine were identified, considerable attention was paid to the issue of conflicts of interest in the structural units of the defense department, namely to authorized persons for the prevention of corruption. Also, a certain algorithm of implementation of the process of identification of risks related to the presence of conflicts of interest in the system of internal control and compliance is formulated. An example is given of preventing and avoiding conflicts of interest through the use of specific tools. The study empirically confirms and theoretically proves that the identification of existing conflicts of interest in a separate structural unit must be taken into account when identifying and assessing risks in the functioning of the internal control system.
Methodical tools of the study were methods of analysis, synthesis, comparison, induction, deduction. The study period is from 2014 to the present.