The practice of applying international audit standards and assurance tasks requires continuous improvement of methodological tools. In the digital economy, when modern software and technology platforms are being actively introduced in business, audit and consulting sphere, science-based methods for assessing and predicting the business continuity of audited companies with the possibility of their implementation in a computer environment are in demand. Assessing the potential bankruptcy probability is an integral part of the audit report and analytical report while performing related services. The purpose of this study is to develop the auditor's analytical tools for assessing and predicting the business continuity of audited companies, as well as performing audit assignments using the Due Diligence financial methodology. The proposed methodology for assessing and forecasting of the company's business continuity risks includes four stages: financial results assessment; solvency assessment; identification, calculation and financial risks of the company's business continuity assessment; forecasting changes in the level of risk of business continuity using the developed calculator for calculating risk factors indicators. Recommended areas of this technique application: audit and consulting activities, improve of the using tools practice for implementing international audit standards for self-regulatory organizations of auditors and audit companies; development of the Due Diligence methodology to justify the choice of companiesborrowers and companies-participators in tenders and exchanges, as well as in systems of internal audit, internal control, financial control of business processes. 1. Introduction
Under the conditions of today's megarisks, the general level of instability of the world economy is only rising, the number of unprofitable organizations with overdue debts increases, and this creates additional threats to financial security of the states. In this regard, the presented research results have scientific and applied importance for risk management of financial security of economic entities on the basis of the suggested control and analytical concept. The suggested concept includes; monitoring, diagnostics, prevention of crisis situations, including bankruptcy, corporate fraud or financial irregularities in the economy. Accounting for the specifics of economic entities in the analysis, diagnostics and control of their activities is aimed at developing an effective management system for corporate fraud and bankruptcy prevention. The conceptual principles of information and analytical support, improved methods used in analyzing, evaluating and monitoring financial security contribute to the development of this methodology for economic analysis and control, ensuring their effectiveness and transparency. The comprehensive toolkit offered here for diagnosing financial security allows identifying the areas of increased bankruptcy risks, fraudulent actions or ineffective business management; unify the control process, thereby reducing labor intensity and improving the quality of control measures.
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