The subject of the study is a set of theoretical, organizational, and methodological principles for the development of forensic accounting in Ukraine. General scientific and special methods of cognition are the methodological basis of the study. The content of the concept "forensic accounting" is specified using theoretical generalization methods; the comparison of audit and forensic accounting using comparison method is carried out. Using the abstract-logical method and structural-logical analysis, features, current problems, and obstacles to the development of forensic accounting in Ukraine are determined. The objective of the study is to consider the essence of the concept of "forensic accounting", to introduce the main obstacles, and to propose a list of measures for its development in Ukraine. As a result of the study, it is established that forensic accounting is a combination of legal and financial audit and forensic accounting expertise. Therefore, experts of all these profiles should be involved to the forensic accounting, which will help the company solve the conflict situations related to fraud. It is substantiated that when improving the method of forensic accounting, it is necessary to understand its difference from the audit. The study found that the most common types of fraud faced by Ukrainian companies are asset theft, unreasonable and inappropriate spending. The most common ways to detect fraud in Ukraine are internal audit and informal internal sources. Only 10% of Ukrainian companies have experience in attracting external consultants to independent investigations. However, as practice shows, the very independent, unbiased view of the external specialist on the control system and business processes allows creating a high-quality system of preventive mechanisms for counteracting fraudulent actions and in general, improving the efficiency of business processes of the company. It is substantiated that forensic accounting is one of the effective instruments of an independent economic investigation. It is established that forensic accounting is quite new for Ukraine and audit and specialized companies are only at the beginning of the path in this direction. In order to develop this type of services, audit and specialized companies were suggested to expand the range of services in the direction of forensic accounting and the appropriate procedure for carrying out such activities. In addition, it is necessary to take into account the foreign experience of the training of specialists in the field of forensic accounting, that is, to start the training of specialists by including specialized courses on forensic accounting in the curricula of higher educational institutions. It is also necessary to develop the cooperation of Ukrainian professional organizations with foreign professional organizations in order to provide specialists with the possibility to obtain international certificates, as well as to involve audit, legal, and consulting companies in the process of professional training in forensic acco...

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У статті досліджуються чинники формування та розвитку ринку страхування ризиків діяльності суб’єктів господарювання, пов’язаних з всеохоплюючим застосуванням технологій штучного інтелекту в умовах єдиного інформаційного простору. Встановлено, що значний вплив на стрімке зростання кіберзлочинності мала епідемія COVID-19 та масштабне впровадження технологічних трендів штучного інтелекту. Здійснено аналіз наслідків кібератак як для економіки України, так і для світової економіки. Встановлено найбільш типові кіберризики, що зустрічаються в операційній діяльності суб’єктів господарювання. Визначено можливості убезпечення діяльності суб’єктів господарювання в інформаційному просторі засобами кіберстрахування. Охарактеризовано проблеми розвитку ринку страхування кіберризиків та виявлено інструменти активізації діяльності страхових компаній у страхуванні кіберризиків.

The subject of the study is the practical experience of the functioning of the mechanism of public procurement of goods, works and services in the member states of the European Union, its reformation under the influence of the introduction of new EU legislative norms in the field of public procurement, and the harmonization of the national legislation of the participating countries with Directives 2014/23/EU, 2014/24/EU and 2014/25/EU. The purpose of the work is to establish the impact of the new legislative norms of the European Union in the field of public procurement on the mechanism of procurement of goods, works and services for budget funds in the European Union, to identify the advantages of applying these norms. The methodological basis of the article is a set of cognitive methods applied to the mechanism of public procurement. The research was based on general scientific methods, namely: dialectical, which implies objectivity, comprehensiveness and systematic knowledge; logical; special methods of scientific knowledge: historical, method of systematic analysis and generalization of normative documents. The general logic of the article is based on a complex and systematic approach using modern scientific apparatus. Results of the article. The article establishes the main directions of changes in the mechanism and tools of public procurement in the countries of the European Union, which took place after the implementation of the norms of Directives 2014/23/EU, 2014/24/EU and 2014/25/EU, an analysis of the advantages of their implementation in national legislation of member states. The evaluation of the efficiency of the public procurement market in the EU countries was carried out. The directions and sources of further research are substantiated, first of all, by taking into account the aspects of digitalization of the sphere of public administration and finance, social and environmental innovations. Field of application of results. The results can be used by state and local self-government bodies, territorial communities, and economic entities of various forms of ownership. Conclusions. The new norms of EU legislation in the field of public procurement, set out in Directives 2014/23/EU, 2014/24/EU and 2014/25/EU, are aimed at simplifying procedures for public procurement of goods, works and services for budget funds, which promotes the free movement of goods and services in the countries of the European Union. As a result, customers get better value for money. Thus, public procurement becomes a tool of EU strategic policy. Although it cannot be claimed that the EU's public procurement policy is flawless, the experience of all participating countries is always taken into account in the process of its development and implementation. The EU public sector can use the procurement of goods, works and services with budget funds to increase the number of jobs, growth and investment, as well as to create an economy that is more innovative, resource and energy efficient and socially inclusive.

Abstract. Introduction. The public sector of Ukraine at the present stage of its historical development is constantly transforming, cooperating with many countries of the world in various fields, adopting their experience of the state formation. Therefore, in order to ensure an effective solution to the issues of successful functioning of public sector entities, there is a need for business trips both on the territory of Ukraine and abroad. At the same time, both heads of public enterprises and institutions and ordinary workers can be sent on a business trip. Purpose. The goal of the research is to analyze the organizational and legal foundations and scientific and methodological positions regarding business trips, accounting for the costs for their implementation and documenting this process in institutions and at public sector enterprises. Results. The article examines the list of documents that are made to document business trips and identifies the specifics of reporting on receipt of funds. The requirements for documents added to the report on the use of funds provided for a business trip or on condition of accountability have been determined. The features of the procedure for reflecting expenses in accounting and tax accounting have been considered. The introduction of the performance audit mechanism has been proposed as a progressive source of control over the use of public funds. Conclusions. Absolute and timely documentation of the accounting of business trip expenses within the framework of regulatory legal acts is a guarantee of compliance with accounting policies, reliability of accounting and reporting, accounting for settlements with accountable persons. In order to minimize travel expenses and make the most efficient use of financial resources, institutions operating in the public sector are in dire need of a performance audit mechanism. Keywords: business trips; accountable persons; advance payment; business trip expense report; per diem expenses; reporting deadlines; performance audit.