Keywords: Financial Security, Financial Condition, Equity, Working Capital, Liquidity, Financial Stability


The purpose of writing the article is to diagnose the indicators that characterize the level of financial security of the enterprise, as well as to analyze the factors that influenced their change. In the process of research, it was established that the financial security of enterprises is a determining factor contributing to their effective functioning. We established that financial security determines the limit state of financial stability in which the enterprise must be in order to implement its strategy, characterized by the enterprise's ability to resist external and internal threats.

We examined that the situation that has developed in recent years at the enterprise contributed to the improvement of its financial condition and provision of financial resources. One of the most significant problems of ensuring the financial security of modern enterprises is the lack of analytical work to assess its reliability and level. The inability to assess existing threats to financial security leads to the impossibility of eliminating them, which ultimately causes the inefficiency of the company's financial activities.

We substantiated that the main tasks of financial security are: building reliable financial control over compliance with the main parameters of financial security; creation of a favorable investment climate; creation of a unified state information field regarding threats to financial security; gradual introduction of indicators - benchmarks of financial security; transferring payments exclusively to monetary form and modernizing the functioning of the payment structure; promoting the increase of export of products; activation of development of financial and credit infrastructure, etc.

We established that in order to ensure financial security at the enterprise and the ability to predict risks, there must be a system of financial security management bodies that must diagnose the state of the enterprise, forecast possible threats and take measures that will contribute to ensuring the stability and economic security of the enterprise as a whole.


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Author Biography

Inna Berzhanir, Pavlo Tychyna Uman State Pedagogical University, 2, Sadova Str., Uman, 20300, Ukraine

PhD (Economics), Associate Professor


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How to Cite
Berzhanir, I. (2023). DIAGNOSTICS OF FINANCIAL SECURITY IN THE INTERNAL AUDIT SYSTEM OF THE ENTERPRISE. Social Economics, (65), 83-91. https://doi.org/10.26565/2524-2547-2023-65-08