Innovative methods of management and control of financial audit by enterprises in the conditions of war (remote work)

Purpose The article examines the specifics of conducting a financial audit by enterprises through innovative methods of management and control, especially under martial law and remote work. Design/methodology/approach The authors study the draft laws aimed at improving the conduct of financial audits under martial law. Findings The advantages and prospects for the introduction of electronic audits in Ukraine are analyzed. The need to introduce electronic audits and outsourcing audits as one of the methods of reducing the impact of war on the Ukrainian economy is determined. Practical implications A number of measures are proposed to improve management and control of financial audits during the war and implement e-audit in the traditional system of taxpayer audits and activities. The audit in the context of remote work and war can no longer be conducted by traditional methods. It is specified that the main form of audit is a remote audit, which, despite the limitations, should be conducted in accordance with established international standards. Originality/value Finally, it is proposed to clarify the structure of specialized tax audit in Ukraine, create an electronic audit procedure and develop appropriate software for auditors.