MISSION, POTENTIAL AND VISION OF FORENSIC DIAGNOSTICS AND AUDIT IN THE CONDITIONS OF AN OPEN ECONOMY

Introduction. Since February 2022, the domestic economy has faced unprecedented difficulties, shelling of populated areas and terrorist attacks on the country's infrastructure created daily risks for the domestic economy and financial stability, which in turn led to extremely strong negative impacts on individual sectors and the economy as a whole. The negative impact is exacerbated by uncertainty regarding the timing and intensity of hostilities, as well as the scope and scale of destruction. With this in mind, the scenarios of economic development (both optimistic and pessimistic) completely depend on the impact and implementation of security risks, as well as on the pace and extent of overcoming the consequences of Russia's full-scale aggression against Ukraine. Purpose. The purpose of the study is to reveal conceptual approaches to the mission of forensic diagnostics and audit in order to develop a tool for countering economic crimes and financial fraud in the course of the business entity's performance of its activities, which will contribute to the prevention of fraudulent manipulations related to encroachment on property and its improper use, and also allows differentiation of accounting and analytical procedures at the level of the economic entity. Materials and methods. The research materials are: 1) regulatory and legal support, namely international auditing standards, laws regulating accounting and auditing, methodological recommendations, as well as criminal, tax, labor codes, the code on administrative offenses, etc.; 2) the works of domestic and foreign scientists who widely cover scientific research in their works on the concept, essence, goals and methods of forensics. In the process of carrying out the research, the following scientific methods were used: theoretical generalization and comparison (including to determine common features and differences in defining the essence of the concept of “forensics” and audit in the process of performing its functions); formalization, analysis, synthesis and abstraction (to distinguish significant and insignificant factors influencing the effectiveness of forensics and auditing); generalization of results (logical summarization of research results). Results. The scientific article reveals the mission, potential and vision of forensic diagnostics and auditing in the conditions of an open economy. The definition of the concept of “forensics-diagnostics” was formed based on the concepts of “forensics” and “diagnostics”. The model of forensic diagnostics and audit in the process of expert research of a business entity is considered, which proves that the synergy of forensic diagnostics and audit is a powerful tool in the prevention, regulation and prevention of situations related to financial abuse, fraud and economic manipulation that oppose inclusive growth of the company. Such a tool of synergistic relationship will make it possible to outline a range of questions that will become a starting point in determining the prospects for further research into the causes and factors of the occurrence of intra-corporate fraud. Discussion. Forensic diagnostics and audit is one of the most important elements in the effective functioning of the management apparatus, which focuses not only on financial aspects, but also on organizational ones, includes the analysis of economic processes, as well as the search for assets, cost and efficiency management, diagnosis of signs of fictitious bankruptcy, monitoring suspicious transactions and implementation of the corporate compliance system.