The aim of the study, the results of which this article presents, was a comprehensive research of the problems related to assessing the investment security of industrial branches in the context of unprecedented sanctions pressure and rapid digital transformation of economic processes. Research objective of the article is to justify the need to develop a new system of criteria for assessing the investment security of industrial branches, adapted to the conditions of sanctions pressure and taking into account the factors of digital transformation. In the course of the work, the authors established the interrelationships between investment security factors based on the international experience of 10 countries with different models of economic development. The article also contains a system of indicators, such as financial, technological, market and institutional indicators to reveal a comprehensive assessment of the state of industrial sectors. The methodological systems approach is based on a combination of quantitative and qualitative methods of analysing economic processes, such as statistical analysis of time series, correlation and regression analysis. The study revealed critical limitations of existing security assessment methods for investment, which do not take into account the specific risks of sanctions, technological dependence and digital threats. The research has indicated, that high-tech sectors, characterized by complex production processes and dependence on imported specialised equipment, turned out to be the most vulnerable to sanctions. Meanwhile, the mechanical engineering complex, or the oil and gas sector experienced significant difficulties. As regards the industries with less technological dependence, they demonstrated greater resilience. The authors reveal the dual nature of digital transformation, which simultaneously generates new opportunities for increasing the adaptability of enterprises and also leads to additional risks associated with cyber threats and problems of technological sovereignty. The article defines three key strategic directions for the development of investment security: import substitution policy, reorientation to the BRICS countries and support for innovative activity. It also provides approaches to build a solid foundation for developing effective state policy to support investment activity and make the national economy more resilient to external challenges. The results of the study are of practical value for government bodies evolving industry development strategies, as well as for managers of industrial enterprises in assessing investment risks, or analysts of investment companies and researchers specializing in the field of economic security.

Relevance. The current stage of development of the Russian economy is characterised by a complex external economic and political situation and severe sanctions pressure from the European Union and the United States of America. Therefore, it will be beneficial to enhance the quality of strategic planning in view of available resources, their optimal use, as well as to monitor the efficiency and effectiveness of achieving planned indicators and explore potential reserves. Subject. A dynamic model of   inter-sectoral balance can become a tool for strategic planning and control that is so exactly necessary in this situation. Analysis of the historical experience of using such a balance in the process of strategic planning has shown that the method under study   was quite effective, and its revival —both at the level of the economy of large economic entities of a new formation (integrated structures) and the economy of the country as a whole —can be facilitated by the rapid development of information technologies and artificial intelligence. The objective of the study is to adapt the theoretical developments of the Soviet period in the field of building a dynamic inter-industry balance to the modern conditions of strategic planning and control in integrated structures. In the course of the work, the author used common scientific methods of cognition such as observation and generalization, system analysis and synthesis, as well as individual economic and mathematical methods and models. The article explores the possibilities of a dynamic inter-sectoral balance model as a means to control and evaluate the effectiveness of strategic planning in integrated structures. The theoretical basis of the research is drawn from the works of V.S. Nemchinov and N.I. Veduta, who have developed the concept of a dynamic inter-sectoral balance. The integrated structure of the aviation manufacturing industry has been chosen as the object of analysis. The results of the author’s work can be of use for specialists in internal control and audit of large corporate structures, who build methodological basis for strategic planning and forecasting, as well as for state executive authorities involved in developing the regulatory framework in this field.

The relevance of the article is related to the importance of national accounting and auditing standards in modern circumstances of development of national economies. Objectives. The author examines and analyses the main challenges of globalization and their impact on the national economy. This has confirmed, that the introduction of International Standards on Auditing (ISA) on the territory of the Russian Federation is a striking example of the application of Western technologies of competitive advantage aimed to weaken Russia’s economic sovereignty. The introduction of ISA was legally established as mandatory for conducting audits by auditing organizations with the complete abolition of Federal Rules (Standards) of auditing activities. Conclusion. The author of the research demonstrates the need to preserve the national system of accounting and auditing standards as a priority in the short term, without which Russia’s economic sovereignty is impossible.

Research objective of the article is focused on developing accounting methods for reflecting the accounting results of the issue of convertible bonds in financial statements in accordance with International Financial Reporting Standards (IFRS). The article develops an accounting and evaluation procedure for recognizing and reflecting the financial indicators of the issue of convertible bonds, based on a subsequent parallel-analytical revaluation of the components of the financial liability and capital of the issued bonds. Within this framework, the author considers some complex issues, including the problems of reflecting early conversion from accounting positions. The methodological base involves models and methods   of modern theory of financial accounting and financial mathematics, dynamic situational analysis, as well as classical methods of mathematical analysis. The significance, both theoretical and practical of the work, lies in the formation of a comprehensive scientific theoretical and applied toolkit based on evaluation algorithms, as well as accounting and process models. The results of the study by means of developed accounting and analytical process procedures can be used by accounting and analytical departments of the corporate sector for preparing financial statements in accordance with IFRS.

The relevance. In the context of digitalisation of the banking sector, standartised Open API interfaces act as a catalyst for innovation, significantly transforming traditional banking services. This is especially pertinent for regional banks, which need to adapt to new technological realities and increased competition from FinTech companies. The objective of the study is to analyse the implementation impact of API on the activities of regional banks and develop directions for their integration into existing business processes. Methodology. The study uses methods of expert assessments, comparative analysis and synthesis of API implementation experience in the banking sector. The analysis of costs related to API implementation and areas contributing to the optimization of operating expenses were identified. The results reveal, that API integration allows regional banks to expand their range of services provided and improve operational efficiency. However, the implementation process may encounter certain challenges, namely, the need to modernise the IT infrastructure, ensure a high level of cybersecurity and comply with current regulatory requirements. The article suggests a few directions for the implementation and development of APIs, involving the idea of establishing partnerships with FinTech companies, a step-by-step integration approach of APIs, including data monetisation and the formation of business models based on API platforms. The findings can be of use in the formation of digital transformation strategies for regional banks and the development of initiatives in the field of Open APIs.

The article accounts for current issues of adequate staffing the activities of Russian companies. Special attention is focused on the factors determining the stability of the human resource management system. The main factors include technologisation of production, information and support processes of human resource management (accounting, control, analysis and reporting). The article analyses the stages of implementation of the “Effective Contract” concept by companies, the complexity of its implementation, visualisation of positive and negative manifestations of the “Effective Contract” practice. The authors assess typical errors in formulating the terms of an Employment Contract and providing suggestions related to the most significant ways of avoiding conflict situations with employees. Among such preventive measures could be the following: standard Employment Contract concluded on the terms inherent in an effective contract. Specifying the employee’s job functions with adjustments to the employee’s functions in the event of force majeure. Determination of the fixed official salary along with annual rules for rating and forming bonus payments developed in accordance with individual scales and employee indicators. Guaranteeing the terms of the Employment Contract at the level and above those established by the Collective Agreement. Finally, dismissal — in case, if it is impossible to assign the employee to another job. The methodology of the research include a variety of approaches, such as theoretical (formalisation and the   hypothetical-deductive method), empirical (observation, experimentation and comparison), general logical (analysis, synthesis, abstraction, generalisation, induction, deduction, analogy, modelling and systemic approach), as well as interdisciplinary (document analysis, specialised surveys and game methods). The results of the research may be of use for the management staff of economic entities that establish new requirements for the personnel of enterprises and working conditions.

The article considers organisational and methodological aspects of the process of planning internal audits of financial and economic activities (hereinafter referred to as FEA) of budgetary institutions of higher education using a risk-based approach. The article provides the author’s personal interpretations of the concepts of “financial and economic activities of universities” and “financial and economic process”, developed criteria for assessing the probability and significance of the consequences of violations in the FEA of universities and identifies the signs by which this can be determined. The article also envisages the problem of establishing the resource intensity of each internal audit and the necessary amount of resources for their implementation within the framework of subsequent control. The author presents a general scheme for implementing the process of planning internal audits of financial and economic activities based on a risk-oriented approach, which allows achieving an optimal balance between the resources available to the organisation and the objectives of covering the most risky objects with control measures. The aim of the study is to develop methodological aspects of planning internal audits of the financial and economic activities of domestic universities based on a risk-oriented approach. In the course of the work, the author applies such general scientific methods of cognition as analysis, systematisation and generalisation. The results of the study can be used by representatives of the scientific community and practitioners involved in the organisation of internal financial control and audit in budgetary institutions of higher education.

A prerequisite for conducting an analysis of the financial stability of any economic entity is a necessity to determine the information base with the implementation of analytical procedures. The relevance of this article is justified by the need   to develop an information base for analysing the financial stability of state (municipal) institutions of higher education in Russia, which nowadays is not sufficiently accomplished. In this regard, the purpose of the given study is to determine the solution of the problem concerning the selection of types of external reporting for higher education institutions in Russia, the regulatory and legal framework for its formation and publication, as well as the determination of sources of financial data. For this purpose, the author used such methods of scientific knowledge as analysis, synthesis, generalization, grouping and classification. The result of the research is the formation of two approaches to analyse the financial stability of budgetary and autonomous state (municipal) institutions of higher education, based on accounting and statistical reporting, which have their own information sources for its implementation. The choice of a specific approach to financial stability analysis will help stakeholders determine a specific methodology for its implementation, depending on the goals and objectives of stakeholders. In conclusion, the author has formulated a definition of the information base for analysing the financial sustainability of a state (municipal) higher education institution.