RISK-BASED AUDIT OF PERSONAL MILITARY REGISTRATION OF ENTERPRISES UNDER MARTIAL LAW

The article develops a risk-based approach to the audit of personal military records of conscripts, conscripts and reservists working at enterprises under martial law. The relevance of the topic of the study is due to the fact that under the legal regime of martial law in Ukraine, military accounting goes beyond the purely administrative procedure and turns into an important element of the economic security system of the enterprise, which directly affects the preservation of human capital, the continuity of critical functions and the implementation of management decisions, and requires the introduction of risk-based audit procedures. The purpose of the article is to study the risk-oriented audit of personal military accounting under martial law. The methodological basis of the study was the methods of scientific cognition: analysis and synthesis, risk-oriented approach, system approach, process, adaptive, integrated scientific approaches. The scientific results obtained consist in substantiating the feasibility of considering personal military registration of conscripts, conscripts and reservists as an object of risk-oriented audit in the system of economic security of the enterprise; substantiation of the algorithm for conducting a risk-based audit of military records of conscripts, conscripts and reservists, which is based on the principles of international ISO standards in the field of risk management, organizational resilience and crisis management; development of the author's mathematical model for a comprehensive assessment of the risks of personal military registration of conscripts, conscripts and reservists, which combines the probability of the risks realizing, the scale of their impact on the activities of the enterprise and the criticality of the consequences for the manager, taking into account the challenges and threats of martial law. Prospects for further research lie in the feasibility of further study of the approach that ensures the transition from formal compliance control to analytical support of management decisions and the possibility of its use in audit, systems of economic security of enterprises and further digitalization of risk assessment processes.