The main tendencies of audit digitalization in the conditions of economic transformation are considered. It is established that audit should be conducted in full compliance with international auditing standards, despite the problems associated with COVID-19. It is substantiated that technological integration of audit on the basis of modern information systems increases efficiency of analytical work of the auditor.

Introduction. As the attack on Ukraine intensified, the United States and other Western countries imposed unprecedented economic sanctions on Russia and declared their support for Ukraine. Problem. Consideringthe far-reaching impact of the humanitarian crisis in Ukraine on international development in the long run, it is extremely important for the international community to implement compre­hensive solutions focused on development priorities. The aim of the article is to study the impact of the war in Ukraine on inflation risks and challenges for the world economy. Methods. The information base of the study was the study of official information and periodicals. Methodological basis of the research: analysis, synthesis, systems approach, statistical methods and abstract-logical methods. Results. The new sanctions regime and the cost of the war are likely to push the Russian economy into a recession worse than the 1998 recession and the Russian financial crisis, accompanied by significant increases in inflation and the cost of living of Russian households. According to our preliminary estimates, Russia’s real GDP will fall by 4–9 % in 2022, while growth will range from –1 % to 2.5 % in 2023. Inflation may rise to 11–17 % in 2022, fall to 6–12.03 % in 2022. A key factor in these projections is that Russia’s oil and gas exports, especially to Europe, are largely continuing, but this may change if sanctions are tightened. In 2021, Russia’s exports of mineral fuels, oils and distillation products amounted to 199 USDbillion. USA, which accounts for 40.5 % of Russia’s total exports and 11.4 % of its GDP. Depending on the duration of sanctions and the possibility of their strengthening, the world economy may be significantly affected during 2022–2023. Conclusions. It is expected that the war in Ukraine will have a significant impact on the economy and consumers in terms of such actions: expanding the supply chain, increasing inflationary pressures, deteriorating economic prospects.

Based on the substantiation of the necessity of changes in the management system of the enterprise in order to increase Ukraine's level in international economic ratings, a comprehensive model of the transformation of theoretical and methodological principles of accounting, analysis and audit in the management of foreign economic activity was developed. An approach to the formation of the accounting, analysis and audit principles of the enterprise's foreign economic activity, which takes into account the differentiation of decisions made in the system of management of foreign economic activity, it allows using the environment of the business entity to improve the efficiency of the implementation of foreign economic transactions. The basis of the theoretical and methodological principles of audit in the part of the suggested model of the transformation of the accounting system of transactions of foreign economic activity, which consists of tasks, elements of the method and objects of accounting, which form different processes of the types of foreign economic transactions, and provides increasing of the reliability of accounting information support, as it takes into account the influence of the internal and external environment of the enterprise. The methodical principles of the audit of export and import transactions of enterprises in the part of suggestions for improvement of documentary support, formation of the value of imported goods and reflection on the analytical accounting accounts of export-import transactions with goods, which increases the efficiency and reliability of the formation of responses to information requests of the system of management of foreign economic activity, was developed. The directions of improvement of the organizational and methodical provisions of audit for foreign economic activity of enterprises are grounded, taking into account changes in the tendencies of development of foreign economic activity at the micro and macro levels. The peculiarities of application of internal and external methods of management of currency risks in the system of enterprise accounting as an effective management tool were disclosed. It is reflected as the influence of the external environment in the accounting system and forms information support for users who make decisions on planning and development of foreign economic activity of the enterprise. The stages of obtaining foreign investments in accounting were substantiated, which promotes the modification of the methodological support of audit of foreign investments as the basis for the formation and improvement of the investment climate.

The article is devoted to the issues of organization and prospects of audit development in terms of digitalization. The state and the measures needed to improve audit effectiveness in the context of automation are investigated and analyzed. The factors that negatively influence the audit digitization process and the possible directions of development of audit activity in the computerized environment are identified. The use of automation helps auditors process more data and focus on identifying risks, allowing for higher quality audits. Classification of information technology of audit, conditions for the development of audit software, factors that impede audit automation are given. Audit digitization is a new level in the audit field that is rapidly evolving and rapidly expanding in enterprises, especially those that use an automated accounting method. The software currently used by auditors needs to be refined to meet the demands of today's world. Digitization will become relevant for all audit firms seeking to gain competitive advantage and take a place in the audit services market.

The necessity of using accounting and auditing system is substantiated in the article, its main advantages are also defined. A model of accounting and audit support has been developed in the article, suitable for usage by forestry enterprises. In the system of rational forest management, accounting and auditing support of its management is of paramount importance, because it allows to monitor, document and verify for reliability all parties of financial and economic activities of forest users. In developing a system of accounting and audit of rational forest management, we are based on the fundamental categories of the classical scientific process, so its main elements are the object, subject, methods and subjects of research in the context of the relationship between the two components -accounting (by types) and economic and environmental audit of forest resources. Conducting an environmental audit in the forestry sector is complicated by the complexity of the audit object and the contradictory and multi-level relationships between its main elements. Internal audit is one of the few available and at the same time undervalued resources, the proper use of which can improve the efficiency of the enterprise and contribute to the orderliness of the management of economic processes.

The aim of the article is to present the results of a study of the main problems and prospects for sustainable development of a green economy in Ukraine, as well as, using the example of forestry, the key aspects of environmental audit in ensuring sustainable forest management are identified. The results show that environmental audit can make a positive contribution to the sustainable development of a green economy. However, in Ukraine, as in other developing countries where economic goals dominate over environmental ones, the role of environmental audit is still limited. The methodology of conducting an audit has been improved in terms of assessing the possibility of reliable economic assessment of audit subjects to further reflect its results in analytical studies. It is established that the subject of internal economic and environmental audit is a set of economic, environmental, social, informational, organizational and other subsystems in the forestry system. It is determined that to optimize the cost structure, it is advisable to control the compliance of the amounts declared in the primary accounting documents – the amounts involved in the calculation of production costs.

The aim of the article is to investigate main changing trends of tourism industry development in Ukraine under the impact of COVID crisis, to identify risks that tourism business faced during the crisis and proposed the main vectors of such risk management via the audit procedures implementation to minimize the negative impact on tourism business and country economy in general. The article investigates the main trends and performance of tourism industry development in Ukraine under the impact of COVID crisis. There were analyzed risks tourism business faced during the crisis and proposed the main vectors of such risk management via audit procedures implementation to minimize the impact on tourism business. Business strategy development of tourism under crisis impact requires balanced system of measures to overcome the crisis and become more strange by the help of quality business KPIs analysis and performing stable and permanent business goal updating by the help of audit risk management. There were proposed recommendation how to deal with the crisis business risk implementing audit risk assessment approach for domestic Ukrainian tourism business as well as tourism business in general. During the crisis companies should switch focus on domestic tourism, as foreign visitors stay away due to COVID-19; inbound arrivals decline by 44% to 7.5 million in 2020, while outbound departures decline by 48% to 10 million; recovery will be driven by domestic tourism in the shorter term; inbound arrivals to record a 16% volume CAGR over the forecast period, while outbound departures will record a 19% CAGR. To identify and manage crisis business crisis companies should focus on internal audit as instrument to minimization business losses. It should cover issues of identifying such risks, assessment it in order to estimate business result in case in nearest future company will faced crisis and give recommendation and procedures that should be focused on minimization tourism industry losses as a vital segment of country economy.

The article is devoted to topical issues of business protection through the prism of forensics (financial investigations). This new line of financial fraud and fraud investigation services is used to investigate and assist clients in identifying the facts and causes of fraud that may occur due to the absence or inadequate and ineffective system of internal control. The types of economic crimes faced by companies during 2017—2019 were analyzed and it was established that bribery and corruption are the leaders among economic crimes. The article reveals the essence of the concept of «forensic» as the identification of potential problems through legal and financial audit. Forensic procedures as a promising way to protect business in the context of global transformations and emerging cyber risks in an increasingly complex digital business environment have been studied. The article outlines the main directions of forensics in risk management, among which are: investigation of fraud; support in court proceedings; corporate intelligence; computer forensics; compliance with anti-corruption legislation, as well as to use preventive measures to prevent fraud. The classical methods and algorithm of financial investigation are outlined and it is noted that they may differ depending on the purpose for which forensics is conducted, the industry in which the company operates, and others. It is established that forensics for an economic entity ends with a reporting stage, during which the customer is provided with evidence of fraud, as well as the proposed recommendations. It is proposed to use the forensic mechanism when business owners: doubt an important decision; there is a leak of commercial information; mechanisms for working with suppliers have not been established; a large deal is envisaged.