| Annotation: | Methods. The methodological basis of the study comprises a set of complementary methods that ensured the achievement of the research objective and the resolution of its key tasks. The system analysis method was applied to explore the interrelations between operational accounting, auditing, and the components of enterprise economic security. The comparative analysis method enabled the contrast of approaches to operational accounting and their application in audit under both stable and unstable economic conditions. Risk analysis methods were employed to assess the capacity of operational accounting data to detect financial and managerial threats at early stages. The functional-structural method supported the development of a model for integrating operational accounting into the analytical framework of audit. The monographic method was used to critically review current scientific approaches to the transformation of accounting systems under conditions of uncertainty. Results. The theoretical and methodological foundations for using operational accounting as a source of analytical support for audit in the context of enterprise economic security have been substantiated. It is emphasized that the timeliness, granularity, and regularity of operational accounting data provide a basis for identifying deviations, risks, and unauthorized changes.The transformation of operational accounting under conditions of instability (e.g., military actions, inflation, and disrupted logistics) has been analysed, highlighting the need for an adaptive approach to data collection and structuring. It has been established that during crisis periods, operational accounting functions as a «sensory field» for control and audit systems. A correlation has been identified between the level of detail in accounting data and the quality of analytical conclusions within the audit process. It has been demonstrated that responsibility centre accounting and real-time tracking of resource changes enable the early detection of risks before they are reflected in financial statements. The limitations of applying operational accounting in analytical audit support have been identified, including data fragmentation, low levels of automation, and the absence of unified reporting standards. Directions for improvement have been proposed, namely, digitalization of processes, integration with ERP systems, and strengthening interaction between accounting and audit functions. Novelty. A structural model for analytical audit support based on operational accounting data has been developed. The model includes the identification of key risk indicators (KRIs), operational reporting, data visualization tools (dashboards), and mechanisms for information exchange between enterprise units. This model is designed to support crisis management and ensure timely responses to changes in the external environment. Practical value. The proposed model for using operational accounting to provide analytical support for audit has practical significance for enhancing the economic security of an enterprise through timely risk detection and strengthened control. It can be applied as a tool for supporting managerial decision-making, monitoring financial deviations, and optimizing audit procedures under conditions of instability. |
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