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 formation of a stable financial system is one of the important tasks facing the state. The lack of a comprehensive strategy to strengthen Ukraine’s financial security leads to fragmentation and insufficient predictability of the country’s financial policy. This directly threatens Ukraine’s national security and economic sovereignty. The author’s developments in the directions and mechanisms of ensuring the financial security of the state are aimed at forming a strategic vision of the development of the domestic financial market, promoting consolidation and effective interaction of state authorities, first of all the Ministry of Finance of Ukraine, the National Bank of Ukraine, the Committee on Financial Policy and Banking of the Verkhovna Rada Ukraine and society. This article provides for the study of factors affecting the financial security of the state, the comparative analysis of approaches to the definition of financial security used in foreign and domestic practices. As a result of the analysis, a comprehensive signal system of indicators of financial security assessment of the state will be proposed in scientific work, principles of its strengthening will be developed, mechanisms for ensuring financial stability in the context of strengthening the financial security of the state are substantiated. The results of the evaluation will serve as a basis for substantiation of strategic directions, identification of instruments and measures for ensuring the financial security of the state by the bodies of macroprudential supervision, determination of ways of development of competition in the financial market. Appropriate developments will facilitate timely and adequate management decision making in the context of high volatility of the economic space, which will ultimately serve as a basis for strengthening the financial security and development of the Ukrainian economy as a whole. In Ukraine, the financial policy of economic growth is the basis for the development of the state, improving the well-being of the population, establishing new social standards. Financial stability is an important factor in influencing economic development, the social sphere, economic transformation, demographic change, the well-being of society, and financial security as a component of economic security. Against this background, the issue of ensuring the financial security of the country and developing strategic directions for its enhancement is urgent.

Social responsibility of business: institutional approach The purpose of the article is to evaluate the nature and implications of implementing social responsibility of business (SRB) in practice of manufacturing companies. Research methods. In the process of research mainly were used method of institutional economics for interpretation of SRB essence and consequences of implementation of its concept in practical activity of market economy subjects, monographic method for analysis of scientific achievements of domestic and foreign scientists, empirical method for study of the impact of some of the world's leading companies in the Global CSR 100 ranking, abstract and logical methods for generalization and formulation of conclusions. Research results. Using an institutional approach to the analysis of corporate social responsibility, in particular the existence of opportunistic behavior among companies-producers, political rent seeking both from manufacturing companies lobbying their interests in the legislature and from the bureaucracy charged with overseeing the activities of manufacturing companies, the negative externalities of the majority of companies' SRB practice, the absence of generally accepted international practice of defining corporate social responsibility, a rigid system of control and punishment for its noncompliance, the authors emphasize that the existing system of implementation of corporate social responsibility brings more harm to society than benefits. The authors substantiate the absence of the institute of social responsibility of business, propose their definition of the category "social responsibility of business" and highlight the problems of creating an effective institute of social responsibility of business. Elements of scientific novelty. The imperfection of the existing SRB concept as well as the absence of the institute of "social responsibility of business" are proved. The very negative consequences of the implementation of the existing CRB concept in the practical activity of market economy entities for the world community are outlined. The author's vision of the essence of SRB is formulated on the basis of the institutional approach. Practical significance. It is possible to use the proposed approach in the institutionalization of SRB. Refs.: 33.

новікова н.м. к.е.н., доцент кафедри економіки та фінансів підприємства Київський національний торговельноекономічний університет У статті розкрито сутність поняття «стратегія» та надано характеристику і визначено сфери застосування таких стратегій торгової мережі, як безпеки бізнесу, зростання, пошуку особливих ніш, переходу в регіони, інтернаціоналізації, утримання, скорочення, продажу бізнесу. Сформовано систему кількісних та якісних показників, за допомогою яких можна оцінити ресурсний потенціал регіону діяльності торгової мережі. Основними напрямами оцінювання потенціалу регіону є стан природних ресурсів, соціально-демографічна ситуація регіону, соціально-економічний розвиток, фінансово-інвестиційні ресурси, галузевий стан, стан регіонального менеджменту, інноваційні ресурси. Під час вивчення стану та перспектив розвитку соціально-економічного потенціалу регіону пропонується використовувати також інтегральний показник у вигляді мультиплікативних моделей. Визначено форми реалізації стратегії роздрібної торгової мережі. Це може бути самостійний розвиток торгової мережі, придбання, франчайзинг, спільна діяльність,оренда приміщення в межах наявного торгового центру, злиття. ключові слова: стратегія, види стратегій діяльності, торгова мережа, ресурсний потенціал регіону, оцінка ресурсного потенціалу регіону. В статье раскрыта сущность понятия «стратегия», сфера примененения и

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