Konoplina Olena, Ph.D, Associate Professor, O. M. Beketov National University of Urban Economy, Kharkiv, Ukraine

ORCID ID: 0000-0001-5490-752x
e-mail: konoplina.olena@gmail.com

Mizik Iuliia, Ph.D, Associate Professor, O. M. Beketov National University of Urban Economy, Kharkiv, Ukraine

ORCID ID: 0000-0002-3175-9103
e-mail: mizik.yuliya13@gmail.com

Macroprudential Regulation in Ensuring of the Development of Financial Markets

Abstract. Introduction. This article is devoted to advanced tools and methods in audit of financial & economic security at Ukrainian water services enterprises. The water supply and sewage system is one of the most important branches of Ukrainian economy. Given the critical technical, economic and financial situation of the industry, it demands the search for and application of new effective methods that would ensure not only the efficiency of operation, but also the security of the enterprise. That is why the formation of the system of financial and economic security of enterprises in the industry is an objective necessity of modern management.

Purpose. The purpose of the article is to study the methods and tools of auditing the financial and economic security of water supply and sewerage companies to ensure a rapid response to constant changes in the external and internal environment.

Results. The essence of auditing the system of financial and economic security of water supply and sewage companies is manifested through the specifics of their activities. Therefore, along with the standard processes inherent in the audit, it is necessary to develop those directions which take into account the factors that are specific to these enterprises. Methods of estimating the environmental impact factors on the financial and economic security of water supply and sewage companies can be grouped as follows: forecasting methods, modeling methods, methods for evaluating the consequences, expert methods.

Conclusion. Therefore, the result of auditing financial and economic security is the preparation of general conclusions and recommendations for ensuring its financial and economic security both at the current stage and in the future.

Keywords: water services enterprises; audit; management; financial & economic security; factor; system.

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