Audit Modeling as a Tool for Optimizing Sources of Financing in the Strategic Management of a Company

The article discusses the possibilities of using audit modeling as a tool for strategic optimization of the company's sources of financing. The necessity of expanding the functional role of audit from controlling the reliability of financial statements to supporting strategic management decisions in the field of financial resource formation is substantiated. Based on a systematic and comparative analysis, a conceptual approach to modeling audit procedures is proposed, focused on assessing the structure of sources of financing, taking into account the financial stability, risks and strategic goals of the company. The logic of integrating the results of audit modeling into the process of strategic financial management has been developed. The findings make it possible to increase the analytical value of the audit and use its results in optimizing the structure of sources of financing in the long term. The practical significance of the study lies in the possibility of applying the proposed approach to strategic planning and financial control in companies in the real sector of the economy.