Trends in the State Financial Control System Strategy for the Development of Critical Infrastructure in the Territories

The article analyses the current state of the system of state financial control of critical infrastructure (CI) development strategies in Ukraine in the context of high military and cyber risks. The study confirms the harmonization of Ukrainian CI legislation with European standards, but reveals significant systemic shortcomings in control mechanisms. It reveals the fragmentation and overload of CI objects with control measures due to the duplication of functions of the Accounting Chamber, DASU, NEURC and other bodies. A key problem is the lack of unified coordination and an integrated methodology for assessing control effectiveness, as the public sector uses the COSO model, while the corporate sector (including public interest entities) does not have such strict requirements. This makes it impossible to respond to risks in a systematic manner. Based on the identified regulatory, organizational and financial factors that reduce the effectiveness of the system, the article emphasizes the need to strengthen the equity capital of CI entities and integrate risk-oriented internal control in accordance with COSO standards to ensure the sustainability and sustainable development of Ukraine's critical infrastructure.