Blockchain is a modern, influential technology that is already transforming organizations and their business models in all business processes, including accounting and auditing. The article identifies and analyzes the risks of blockchain application in accounting and audits of fuel and energy companies. Areas of application of blockchain in accounting and auditing of fuel and energy companies have been determined, which include - integration of cryptocurrency into the accounting system of an energy company, creation of smart contracts, certification of renewable energy sources, automation of accounting and document flow, operational management of energy company assets, accounting of accounts consumption of energy and fuel resources. The risks of using blockchain technology in accounting and auditing of fuel and energy companies are systematized, which are grouped according to the following directions: high requirements of blockchain for energy consumption, lack of sufficient knowledge and skills of accountants in working with blockchain, technical, accounting and auditing problems. An example of choosing an economic risk management strategy of an energy company using maximax, Bayes, Laplace, Wald, Savage, Hurwitz criteria has been developed. The results of the research can be useful for accountants, auditors and managers of fuel and energy companies during the implementation and use of blockchain technology in practical activities.
The article examines the organization and methodology of financial investigations in wartime conditions. The concept of financial investigations is singled out as an effective mechanism for ensuring the effective functioning of the national economic system and sustainable economic growth of Ukraine. The law enforcement agencies that are engaged in the investigation of crimes directed against the interests of the state in the sphere of finance and related areas are listed, as well as the main tasks of these state agencies are indicated. The procedure for planning investigations of financial violations is considered, and separate investigative versions of the commission of a financial crime are given. A comprehensive assessment of the number of materials sent to law enforcement agencies on financial investigations for the first half of 2022 was carried out, and the dynamics of the results of conducting cases related to financial crimes in the period from 2020-2022 were analyzed, relevant generalizations, conclusions and proposals were made. The need for further improvement of the organization and methodology of financial investigations in the modern unstable conditions of the functioning of domestic enterprises is substantiated.
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