А. А. Нестер, Liudmyla Mitiuk, КОСТЯНТИН ПАРШЕНКО
This article examines the role of occupational safety audits as a tool for reducing occupational risks and enhancing employee safety, particularly in the context of the war with Russia. The author outlines a framework for integrating internal and external audits into the management system to identify hidden threats and reduce workplace injuries. The aim of the study is to reveal the essence of occupational safety audits as a control tool and to formulate recommendations for their effective implementation in accordance with the requirements of the Law of Ukraine “On Occupational Safety.” To fully achieve this objective, the methodology is based on general scientific methods. Empirical research and observation, as well as fundamental research, were utilized. Theoretical methods, such as analysis and generalization, were applied to identify problematic aspects in the field of occupational safety.The military operations have created a new critical situation that requires a reevaluation of approaches to occupational safety and audits as an integral part of the country’s state of martial law. Martial law in Ukraine necessitates the coordination of actions and decisions by government and regulatory bodies, particularly regarding civil safety and occupational safety, which includes audits. The main findings of the study on auditing as a means of improving worker safety show that regular audits shift the focus on safety to a preventive approach. Companies do not wait for accidents to occur but identify vulnerabilities in advance.In practice, auditing during wartime ensures transparency of expenditures, protects assets, and strengthens the trust of international partners. They help businesses and the government identify errors, conserve resources, and operate without losses during difficult times. It is important to remember that audits help locate missing or damaged inventory, protect finances from fraud, and build trust with banks, which makes it possible to obtain loans or grants for recovery.