Audit Modeling as a Tool for Optimizing Sources of Financing in the Strategic Management of a Company
https://doi.org/10.21686/2413-2829-2026-4-159-169
Abstract
The article discusses the possibilities of using audit modeling as a tool for strategic optimization of the company's sources of financing. The necessity of expanding the functional role of audit from controlling the reliability of financial statements to supporting strategic management decisions in the field of financial resource formation is substantiated. Based on a systematic and comparative analysis, a conceptual approach to modeling audit procedures is proposed, focused on assessing the structure of sources of financing, taking into account the financial stability, risks and strategic goals of the company. The logic of integrating the results of audit modeling into the process of strategic financial management has been developed. The findings make it possible to increase the analytical value of the audit and use its results in optimizing the structure of sources of financing in the long term. The practical significance of the study lies in the possibility of applying the proposed approach to strategic planning and financial control in companies in the real sector of the economy.
About the Authors
N. A. Antipenko
Minsk branch of the Plekhanov
Russian University of Economics
Belarus
Belarus
Nadezhda A. Antipenko, PhD, Associate Professor,
Associate Professor of the Department for Digital Economics and Management of the Minsk branch of the PRUE
40-8 Radialnaya Str., Minsk, 220070
Yu. N. Busygin
Minsk branch of the Plekhanov
Russian University of Economics
Belarus
Belarus
Yuriy N. Busygin, PhD, Associate Professor, Associate Professor of the Department for Digital Economics and Management of the Minsk branch of the PRUE
40-8 Radialnaya Str., Minsk, 220070
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Review
For citations:
Antipenko N.A., Busygin Yu.N. Audit Modeling as a Tool for Optimizing Sources of Financing in the Strategic Management of a Company. Vestnik of the Plekhanov Russian University of Economics. 2026;23(4):159-169. (In Russ.) https://doi.org/10.21686/2413-2829-2026-4-159-169
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