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THE ACADEMY
OF FINANCIAL
MANAGEMENT
.

№ 1/2024

№ 1/2024

Nauk. pr. NDFI 2024 (1): 145–159
https://doi.org/10.33763/npndfi2024.01.145

ACCOUNTING AND TAXATION

ANDRIEIEV Andrii 1, SHUMAN Volodymyr 2

1SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0009-0006-0248-7598
2SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0009-0004-9811-5742


Theoretical and methodological aspects of the audit of damages caused by military actions


The article analyzes the theoretical and methodological aspects of the audit of damages caused by military actions. The scientific basis of audit and approaches to the assessment of such losses in various areas and spheres of the economy, including in the education and science sector, were studied. In the course of the analysis of the theoretical approaches to the audit of the damage caused by the war, the authors determined that these issues have not yet been thoroughly studied by the scientists of Ukraine and a complete algorithm of actions in the event of such events has not been built. The approach to audit at the state level was analyzed and systematized by direction, a comparative analysis of various damage estimates was carried out depending on the degree of damage to objects. The expediency of assessing damage not only to physical objects, but also taking into account the ecological (destruction of nature reserves, water and soil pollution, mining of agricultural land, forests, etc.), social (the sphere of education and science), and mental components was determined. Attention is focused on the fact that at the national level it is necessary to form, with the involvement of recognized experts in the field of audit, methodological recommendations for determining the approach and application of the algorithm for estimating losses caused by military actions, and determining the sources of their coverage. Approaches to audit and analysis, definition of clear algorithms (depending on the nature of damages, objects of damage or destruction, territorial ownership, etc.) need to be systematized. In the course of the analysis of regulatory and legal support, the need for further improvement and addition of regulatory documents regulating the audit and further assessment of damages (material and non-material) caused in Ukraine by the aggression of the Russian Federation was determined. A complete, deep and comprehensive analysis and calculation of the amount of damage caused by military actions will contribute to the adoption of further strategic decisions by the authorized bodies regarding the further compensation of such damage by the aggressor state.

Keywords:hostilities, Russian-Ukrainian war, accounting, loss audit, compensation, education and science

JEL: M41, M42, M48


Andrieiev A. . Theoretical and methodological aspects of the audit of damages caused by military actions / A. Andrieiev, V. Shuman // Наукові праці НДФІ. - 2024. - № 1. - C. 145-159.

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