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A higher education institution is both a social institution and a commercial enterprise in the educational services market. Ensuring the economic security of private higher education institutions involves identifying risks and threats to this security (especially as they cannot rely on state support), which justifies the purpose and objectives of the paper. To ensure economic security, it is necessary to develop a certain concept, management mechanism, model, or set of measures. However, it is essential first to identify, measure, and assess the relevant risks, dangers, and threats. Threats to the economic security of a private higher education institution are considered in the context of its components, with a view to identifying them and assessing their potential, based on the list of tasks outlined for higher education institutions in Article 25 of the Law of Ukraine ‘On Higher Education.’ It is proven that risk is the probability of the negative impact of certain events, threat is a set of specific factors that can negatively affect activities, and danger is a specific, identified condition which, if ignored, can lead to significant losses. Therefore, the category of threat was chosen as a set of certain factors that can have a negative impact; factors that are more remote than danger, making them more suitable for identification and forecasting. The list of threats has been expanded according to the following criteria: - by the nature of implementation: overt - obsolescence of equipment, programs, technologies; covert - hacker attacks; - by the mechanism of influence: indirect - lack of motivation among teachers for research, advanced training, or the introduction of innovative teaching methods; direct - an overly large administrative apparatus, irrational management structure and division of responsibilities, or insufficient control; - by the place of origin: internal threats, as threats can also originate within the institution - insufficient qualifications of top management, reluctance of teachers to develop, sabotage of new technologies, corruption or bribery, unethical behavior. The authors identifie threats to each component of the economic security of a private higher education institution and presents possible responses to these threats. Assessing the level of economic security of a higher education institution using statistical methods is challenging, so it is proposed that future assessments focus on the damage caused to the institution’s interests and the effectiveness of preventative measures, based on the indicator method. It is concluded that a security category can exist only in the presence of threats. Thus, the existing classifications of threats to the economic security of a private higher education institution are clarified and supplemented. The components of economic security are compared with the legally established tasks, principles, rights, and obligations of a higher education institution, a list of threats to the economic security of a private higher education institution by its components is developed, and possible responses to these threats are recommended.

Digitization has seen an impressive evolution in recent years, felt at the level of all industries and activities. The processes managed until recently by human capital have started to be digitized, a transformation that can be perceived both as an opportunity and as a threat to the human resources involved in carrying out those activities. The current work aims to summarize the impact that digital transformation has had and still has on activities, as well as the ways in which the automation of some processes can be transformed from a threat into an opportunity, with a direct impact on increasing competitiveness and productivity, on streamlining processes, as well as reducing the incidence of human errors. Also, daily activities performed by human resources are influenced by digitalization, therefor we will focus also on threats and opportunities for people in their personal live.

The article is devoted to the issue of security, which is currently in sight as the most demanded and necessary need for the functioning of economic entities, the population, and the world. The etymology of the concepts of «risk» and «threat» is analyzed, arguments on the need for a clear distinction between these categories are provided. It is noted that risk is the probability of occurrence of an event and does not always lead to negative consequences. The threat is the result of the realization of the risk, the degree of its impact on the results of activities is significant, and sometimes destructive, which can lead to significant losses on the part of the enterprise. Definitions of the concepts of security and danger, which correlate and are a reflection of each other, are provided. It is emphasized that security and danger are opposite in their meanings, since security consists in the absence of danger, in addition, the enterprise is secure when it is really protected from dangers. It is found that both concepts are states, while security is characterized by development, and danger is characterized by decline and stagnation. It is proposed to consider security and danger in the formed plane to eliminate the confusion of the concepts of risks and threats. The areas of display of the state of security (danger) under the influence of risks and threats are allocated, their graphical representation is provided. The reflection of the difference between the impact of risks and threats, their action in the form of the results of changes in the signs of security with the formation of prerequisites for danger is presented. It is proposed to consider the features of enterprise through the following results of activity: ability to develop, competitiveness, sustainability, solvency, profitability and profitability, interests of stakeholders. The plane of security along the vector of movement of risks and threats depending on the strength of their action is outlined. In this way, the state of security varies, starting from the traditional absolutely sustainable; followed by sustainable and conditionally sustainable – up to the states that will be destructive. The key features of the security status are defined by reflecting the difference in the impact of risks and threats. The importance of the obtained results of the study, in particular the differentiation of risks and threats, for the formation of the security plane of the enterprise and the choice of effective approaches to security management depending on the location of the enterprise in a specific plane is proved.

Today, in the conditions of martial law in Ukraine and of the deficit of the State budget, the issue of ensuring the economic security of the State as a component of national security is the highest priority and of big importance. Ensuring the economic security of the country is the prerogative of the State, and it should be supported by the entire system of the State bodies, especially law enforcement ones, among which the Economic Security Bureau of Ukraine (ESBU) plays a key role. In order to identify risks that weaken the economic security of the State, the ESBU uses a risk-oriented approach in its work, which is an identifier of the risks of committing criminal offenses in the budgetary, tax, customs, monetary, and investment spheres of the economy. Also, based on the results of the risk assessment, the ESBU develops and implements measures aimed at minimizing or eliminating them. Therefore, taking into account the external and internal threats to the country’s economy, the issue of applying a risk-oriented approach to identify the risks of committing criminal offenses in the field of economics is relevant, needs to be researched and remains a priority for both business and the State as a whole. The objectives of the study are: analysis of the results of the ESBU’s activities; disclosure of the procedure for the introduction and use of a risk-oriented approach in the work of the ESBU units; determination of the feasibility and benefits of using this approach in order to identify the risk of committing criminal offenses in the field of economy and prevent threats that affect the economic security of the State. The place, role and main tasks of the ESBU are considered: identification of risk areas in the field of economy; protection of public finances of the State; assessment of risks and threats to the economic security of the State; development of ways to minimize and eliminate them. It is determined that the most effective in the work of the ESBU analytical units is a risk-oriented approach, which makes it possible to predict threats and promptly take measures to prevent and/or counteract them. An analysis of the risks identified by the ESBU in the field of economy is carried out. It is found that the tax and customs spheres are the most risky for the country’s economy, since they account for almost 2/3 of all identified risks (72%). The necessity and expediency of using a risk-oriented approach in the work of the ESBU is substantiated, taking into account the requirements of the time and international experience. A model for managing risks of economic security of the State using a risk-oriented approach has been proposed. It is proved that today, in the conditions of war, there is a threat to the economic security of the State, and the key role in the protection of the latter is assigned to the ESBU.

At the present stage, critical infrastructure is recognized as the main component of the national economy and the basis of both government and regional policy in the context of ensuring national security. Given this, the purpose of the present study is to generalize and systematize theoretical approaches to the interpretation of the concept of «critical infrastructure»; a closer definition of the essence and content of this term from the standpoint of recovering the national economy and ensuring the national security of Ukraine. As a result of the study, it is found that the concept of «critical infrastructure» is identified with such definitions as: infrastructure; life support systems; critical infrastructure objects; vital social functions; production, goods, services, and related processes. Using a systematic approach and a classification method, the interpretation of the term «critical infrastructure», which is proposed by various scientific schools, is conditionally systematized according to the following groups: system; elements of the system; structure (network, physical, organizational); aggregate of assets; security direction; key security task on the part of the State; object of protection (administrative, legal, cybernetic); component of national infrastructure; object of public administration; information security component, etc. The article provides the authors’ own approach to the definition of the concept of «critical infrastructure» as an aggregate of objects, systems, networks that are of priority and of strategic importance for the development of a competitive national economy and provision of an adequate level of national security, the neutralized or disrupted functioning of which may harm the national interests of the State, lead to the emergence of possible threats and risks, significant expenditures and losses. It is proposed to consider critical infrastructure as a scientific category from the standpoint of effective implementation of the priority security tasks of the State; ensuring the national security; increasing the level of resilience of the functioning of systems and infrastructure objects; risk management; implementation of the State policy in the field of their protection; recovery of the national economy

COVID-19 pandemic conditions led to a number of risks for financial security on both macro and on macro levels. Since quarantine continues, the influence of risks on the financial security of Ukraine and business entities is significantly increased. The government has implemented a set of measures to prevent the dissemination of COVID-19 diseases on the territory of Ukraine. However, the dynamic movement of the epidemic situation, the negative consequences of the action of measures and the deployment of the global economic crisis require an operational response to the threats of financial security. In modern conditions, the introduction of legal and regulatory changes, state financial support and organizational and economic mechanisms are essential financial security tools. Special attention is required to determine the impact of crisis phenomena on the financial security of business entities of Ukraine. Risk accounting should be based on practical recommendations for reducing financial security threats, ensuring financial sustainability, meet financial needs and the protection of financial interests of both Ukraine and business entities. The article examines both the definition of the concept and the financial security system of business entities and the influence of state regulation on the processes of opposition to the dissemination of the Pandemic COVID-19, overcoming the consequences and prevention of bankruptcy and liquidation of business entities. For the period 2021-2024 The influence of the risks of the Pandemic of COVID-19 on the financial security of the Ukrainian economy and business entities are rated. This may be the main tool for ensuring financial security under the COVID-19 pandemic. The latest trends in the introduction of modern digital technologies, taking into account the risks of financial security on macro and on macro levels.

This paper aims to analyze the protection behavior of employees while working remotely during the Covid-19 pandemic using online video chat software. This pandemic changed the way organizations work, managers meet with employees, and employees communicate. An e-mail-based survey among computer users who use video chat software for remote working is employed in this study. Using 306 responses, structural equation modeling explores the relationship between privacy concerns, protection behavior, and antecedents. The technological changes induced due to Covid-19 influence privacy concerns and protection behavior. Privacy efficacy increases privacy concerns and protection behavior. Perceived vulnerability increases privacy concerns. Perceived effectiveness of organization software affects privacy concerns but does not affect protection behavior. There is a positive relationship between privacy concerns and protection behavior; however, this positive relation is negatively moderated by a propensity to trust. A finding of threat severity measure using Covid-19 factors concludes that both privacy concerns and protection behavior increased for online video chat software users. The theoretical model explicates 75% of variances in privacy concerns and 57% of variances in protection behavior. Every one-unit increase in Covid-19 induced changes regarding the work environment increases the privacy concern by 35%, and every one-unit increase in perceived effectiveness of organization software increases privacy concern by 22%. Every one-unit increase in the privacy concern increases the protection behavior by 48%, and every one-unit increase in privacy efficacy increases protection behavior by 59%. AcknowledgmentThe assistance provided by Arun Thottath in reaching out to survey participants was greatly appreciated.

The need to ensure the state's financial security in the conditions of the growing number of global challenges, risks, dangers and threats as a prerequisite for restoring and preserving the stability of the national economic system was substantiated. The purpose of the article is to assess the impact of the insurance market and key indicators of its development on the level of Ukrainian financial security in order to determine the priority areas of its provision. The dependence of the state financial security level on a set of factors that have a close connection and mutual influence was studied. War is a massive structural shock to the Ukrainian economy since the total losses of the Ukrainian economy because of war, according to the general estimates of the Ministry of Economy and KSE, considering both direct losses and indirect losses (decrease in GDP, cessation of investment, the outflow of labour, additional spending on defence and social support, etc.) range from $564 billion to $600 billion. It was established that the growing number of negative security factors determine the impact of the insurance market on the financial, economic and social stability of society because an effectively functioning insurance market enables minimizing threats to individuals, society and the state as a whole. The mutual influence of the insurance market on the state's financial security is studied, which is manifested in the possibility of maintaining financial stability and stimulating economic development at the macro level through the accumulation of a significant amount of investment resources. The study of methodological and practical aspects of the impact of the insurance market on the state's financial security in the context of global hybrid threats was updated. The identification and assessment of the impact of threats associated with the state and trends in the insurance market of Ukraine were carried out using an indicator approach based on the Guidelines for assessing the Ukrainian economic security level. The limitation of the range of indicators used in it to assess the impact of insurance development on the level of financial security is proved. It is proposed to expand the list of indicators of the development of the insurance market, taking into account international experience. On the basis of correlation and regression analysis, the most significant factors of financial security in the field of insurance were identified. The results obtained can be used to substantiate the priorities for the insurance market development in the formation of the concept of Ukrainian financial security.

Development as a continuous process should be carried out at all stages of the business cycle of an enterprise. Particular attention should be paid to the development at the downturn stages of the business cycle of the enterprise, in particular in the conditions of crisis in its activities. The focus of the article led to the need to disclose the content of the concepts of «crisis», «development», «sustainable development» and «sustainable development of the enterprise in a crisis». At the descending stages of the business cycle of the enterprise, its development should be fully controlled and carefully managed. To ensure control and manageability of the development of the enterprise in a crisis, an appropriate instrumentarium is needed, wherein the central place belongs to the anti-crisis scenarios of sustainable development and its key resources. Anti-crisis scenarios of sustainable development of the enterprise in a crisis are proposed to be developed on the basis of identified and assessed threats to its activities, taking into account the nature of threats, their interconnectedness and interdependence, as well as the stage of development of each of the threats. Because the implementation of threats to the enterprise’s activities can further aggravate its condition: crisis phenomena are transformed into a crisis situation, which, in turn, threatens to develop into a crisis state. In order to develop an anti-crisis scenario for the development of the enterprise in the situation of the probable simultaneous implementation of several threats to its activities, the use of the method of tuples is proposed. A general view of the tuple for the anti-crisis scenario is presented. The role of key resources in ensuring sustainable development of the enterprise in a crisis is disclosed. The problematic aspects of using key resources in ensuring sustainable development of the enterprise in a crisis are displayed.

Abstract The literature on employee voice and silence has typically explored these behaviors as being motivated by calculative-instrumental purposes (what will I gain/lose if I volunteer information?). I argue that voice and silence are social-functional behaviors that are embedded within everyday interactions at work, and I draw on social identity theory to propose an identity-based model of employee voice and silence (how does speaking up affect my definition of who I am?). The presented model explains how individuals can volunteer information or remain silent by preserving or restructuring their sense of self in the face of identity threats. I also explore the conditions for each identity-based speaking behavior and offer contributions to both the Organizational Behavior and Industrial Relations literature on employee voice and silence.

The change of trends in the global industrial revolution has impacted various advances in the economic and industrial system until the realization of a liberalization system and capitalization of the global economy. This study aims to examine the impact of the liberalization and capitalization of the digital economy on the middle class, working class, and lower class societies in one of the developing countries in the Southeast Asian region, Indonesia. The methodology used in this study is a descriptive qualitative analysis approach, based on data obtained from official sources and literature studies. The class disparity between the capital owner class, middle class and working-lower class, poverty, and forms of social inequality in the structure of society is increasingly apparent. At present, the emergence of an era known as the Industrial Revolution 4.0 led to the change of social and economic trends towards more advanced systems. This study assumed the changes in the patterns and forms of economic liberalization and capitalization that were previously implemented traditionally towards digital system through opening new online markets platform. The study also argues that the Industrial Revolution 4.0 differently impacted the middle class, working class, and lower class society in developing countries, particularly Indonesia.

Abstract. The main methodological problems of the organization and implementation of the process of financial security management within the functioning of economic systems of different levels are identified. To meet the methodological needs of financial security management under financial security itself, it is proposed to understand the state of protection of financial interests in various sectors and functional areas of financial activities of the economic system and its main participants from external and internal threats, which ensures the effectiveness of economic relations, related to the implementation of financial guidelines for the development of economic, socio-economic, economic systems. It is established that the classical approach to the structure of the financial security subsystem in the system of economic security at any level of management positions it as a set of factors, the state of which determines the financial capacity of the entity or system to counteract economic risks and threats and their negative financial impact on the system respectively. The elements of financial security at the micro and macro levels are systematized according to such parameters as the financial security system, security entities, information principles, personnel component, management mechanism, resources, tools, instruments. A 16-component model of financial security management is proposed, which provides for the possibility of building a management system on four fundamental parameters: organizational culture, progressive and sustainable development, continuous optimization of the management process and ensuring its systemic nature. The proposed formulas for calculating the level of financial security of the state and the level of financial security of the entity based on the author’s approach to segmenting their system for diagnostic purposes allow to obtain a rapid assessment of the financial security of the economic system, of course. Conceptual bases of the system approach to management of financial security of economic system taking into account object of management, subjects of management, the management mechanism, system of maintenance of process of management, principles of management and an estimation of level of safety are presented. Keywords: financial security, financial security management, risk, threat, economic security, economic system. JEL Classification G21, F29, L41. Formulas: 3; fig.: 3; tabl.: 3; bibl.: 10.

Digital transformation is the process of transition to a digital economy implemented by both economic sectors and individual enterprises in order to gain competitive advantages. Although digital transformation brings about new opportunities to improve the efficiency of enterprise security, it also leads to the emergence of new security threats. The main stages of the enterprise’s economic security system are considered (collection and analysis of information; development, selection and implementation of security measures, control and improvement of the security system), threats to the economic security of the enterprise are listed. Security threats, differing in the degree of formation and consequences of exposure are identified and analyzed. The problems arising in countering these threats have been studied. Within the framework of digital transformation, it is proposed to create and implement information technologies resistant to cyber threats, as well as develop mechanisms for detecting and preventing threats with the elimination of the consequences of their manifestation. The conclusions show that it is necessary to integrate the enterprise security system into the structure of the enterprise itself by building an integrated system for collecting, transmitting and analyzing enterprise performance indicators, dynamics of internal and external threats, market situation, etc. through digital channels in order to use this information to increase the level of economic security of the enterprise. Economic security is most effective in the digital transformation of the entire enterprise, and not just the economic security system of the enterprise. In order to increase its effectiveness in minimizing (eliminating) threats, priority directions for improving the economic security system of the enterprise have been identified. They include taking into account specific factors of the organization’s activity, active use of preventive measures, coordination of the activities of the security service and law enforcement agencies, calculation of the economic feasibility (effectiveness) of countering challenges and threats, professional security audit, economic analysis of the implementation of digital projects in the field of economic security.

Abstract. The conducted theoretical and analytical study, which included acquaintance with the achievements of domestic and foreign scientists on ensuring the personnel security of banks and assessing the personnel security of the banking sector of the economy, allowed to develop oriented graphical models and corresponding reachability matrices, and served as a basis for hierarchical ordering of key threats to bank personnel security. The hierarchical ordering of threats to the personnel security of the banking sector of the economy is based on the application of the graph theory method. The models developed give an idea of the need to implement safeguards against key threats, which is important in view of resource constraints and maximizing the effectiveness of security actors. The result is averaged for most domestic banks, as each of them is influenced by the external environment and changes caused by internal processes. A mechanism for counteracting the influence of external and internal threats on the personnel security of banks has been constructed, which takes into account the current trends in the development of the banking sector. The application of system analysis and graph theory made it possible to hierarchically regulate the impact of key threats on personnel security, which became the basis for the development of a model that graphically determines the priority of developing and implementing security measures for each threat, and justifies the possibility of applying one of the options passive protection and active protection. As a result of the theoretical and analytical study, a number of key external and internal threats to personnel security of banks have been regulated and identified. By applying graph theory and mathematical modeling hierarchically ordered and determined the severity of the impact of threats on the personnel security of banks, which subsequently allowed to create a defense mechanism to counter them. Keywords: bank personnel security, bank system, threat, security, crisis situation, mechanism. JEL Classіfіcatіon D81, G21, F29, L20 Formulas: 16; fig.: 3; tabl.: 19; bibl.: 16.

In modern conditions the corruption has all the necessary features for the recognition of its potential threat to state security, since corruption affects the General interests of the society. The authors consider the problem of corruption as a threat to national security and tak into account three vectors of destructive influence of corruption on the economy, law and the state.

The rapid development of information technology and its introduction into accounting practices have jeopardized the security of accounting data circulating in cyberspace and brought to the fore the problems of defining measures to increase their cybersecurity. The article is aimed at disclosing the current status of such security, as well as identifying cyberthreats in the sphere of use of accounting information, and defining the means for its protection against theft, damage or loss in cyberspace. Based on an analysis of statistics published in both domestic and foreign studies, the status of cybersecurity in the world is described according to various indicators, the main sources of cyberthreats for accounting information at enterprise, as well as situation with cybercrime in Ukraine are discussed. The approaches of scholars to grouping the cyberthreats are systematized and the preconditions for the emergence of these threats for accounting information both in general and in the introduction of separate technologies that are promising for use in accounting are formulated. The construction of a system of measures to ensure the cybersecurity of accounting information at enterprise, based on the use of common and specific means of protection of organizational, technical, personnel and legal nature, is substantiated. Prospects for further research in this direction are determined as search for criteria plus assessment of the success of implementation of the measures to protect accounting information and ensure its cybersecurity.

The emergence and materialization of threats to the socio-economic system of region necessitate assessment of the socio-economic security of region and formation of its policy oriented towards provision of security. Reliability of assessments of the socio-economic security of region depends crucially on the chosen method of assessment, the most common of which include functional (or complex), indicator, rating, index, taxonomic methods and assessment models. The article presents the results of assessment of the socio-economic security of the Poltava region, carried out using the functional method within terms of protective approach to definition of the content of the concept of «socio-economic security of region». The results of the assessment identified problematic aspects in almost all components of the socio-economic security of region, resulting from the implementation of threats to its socio-economic system. In order to strengthen the socio-economic security of the Poltava region, it is necessary to organize its provision within the limits of regional administration, which will facilitate timely identification of threats to the socio-economic system of the region and developing measures to strengthen it.

Research question: Are the accounting graduates prepared to deal with mobile devices’ security issues? Motivation: Nowadays, mobile computing is a part of the younger generation, the entering workforce in coming years, and from this point of view the BYOD (Bring Your Own Device) approach will continue its increasing trend. The authors investigated the accounting bachelors’ knowledge in regard with mobile devices’ use aiming at signaling the existing gap on mobile devices’ security awareness. IT security specialists consider that both, academia and industry should focus their security awareness campaigns aiming at combat the false sense of security that mobile devices’ users have. Idea: The authors aimed at providing an in-depth understanding of the accounting students’ profile as mobile devices’ users and their knowledge and awareness in regard with mobile security threats. Data: The analyzed sample includes 180 subjects, out of which 81% are bachelors in accounting (38% 1st year; 43% 3rd year) and 19% master students in accounting and banking. Tools: The literature review helped us in structuring our research objectives and design a multiple-choice questionnaire used in the empirical study. Findings: The study reflects the students’ insufficient information in regard with mobile devices features and security issues. This is the result of the limited IT lectures and seminars in the curriculum and the insufficient focus on mobile devices’ use in the accounting profession. Students should understand the mobile devices as complex devices providing diverse features, not limited to communication with friends and Internet information searching. Contribution: The study contributes towards closing the existing gap in the Romanian research and literature in regard with young generation insufficient knowledge on mobile devices’ security and the potential threat brought by BYOD on the companies’ IT environment.

The article is devoted to the problems of scenario modeling in relation to solving a number of problems of managing the health care system of the Perm Territory, which in recent years has at-tracted attention by the development of a number of promising projects to develop this industry, to expand the availability of medical services and to improve the level of medical care for the population. Since any good-quality project must be directly linked not only to the future periods of its implementation, but also be scientifically justified in terms of insuring all kinds of risks and threats that will stand in the way of the successful completion of the project, recently all kinds of projects, programs and plans are often developed are created using the so-called scenario ap-proach. Several options for the development of events with this approach are offered to the ap-propriate circle of leaders or the power structure for the subsequent adoption of an appropriate management decision. The authors of the article consider the main provisions and principles of the scenario approach using the example of the development of the health care system of a particular subject of the fed-eration, which makes the material proposed for consideration very relevant. The authors also de-fine, as they see it, the main result of improving the industry in the form of a target and a national goal - the expected (upcoming) life expectancy of the population of the study area. This socio-economic indicator, which has all the signs of fatefulness, is considered by the authors to be a priority analytical indicator of the level and quality of an effective life of a Russian. The latter determines the purpose of this study. The authors consider the construction of dynamic multivariate models of industry development options for a period of up to three years to be an efficient tool for analyzing and forecasting this indicator, which is presented in the article in the form of five simultaneous equations of multiple regressions. The results of this construction are continued by discussion, and the article ends with a list of conclusions.

The necessity of balancing the processes of ensuring the maximum level of satisfaction of interests of stakeholders of business entities and risk management during the realization of the tasks of strategic management of financial and economic security is substantiated. The definition of strategic management of financial and economic security is proposed, according to which its concept is interpreted as a process of using the entrepreneurial capabilities of a business entity to ensure the stability of its operation and to achieve long-term goals in the conditions of the constant need to protect corporate resources from the negative impact of external and internal threats and risks. The role of the stakeholders interests have been established in the processes of strategic management, risk management and financial and economic security management. The interests of stakeholders of business entities and the risks to financial and economic security that arise during their satisfaction are critically assessed and summarized. According to the results of the questionnaire of experts — representatives of business owners and top managers of a number of companies that carry out financial and business activities in the Ukrainian market, quantitative indicators of managers that would decide on the adoption of economic risk to meet the interests of stakeholders in the strategic perspective were made. A map of stakeholders of business entities for the needs of strategic management of financial and economic security of business structures is offered. It is proposed to initiate the process of forming risk catalogs taking into account the probability of their occurrence, depending on the level of stakeholders interests and needs satisfaction. The necessity of combining mechanisms of stakeholder management, strategic management, risk management and financial and economic security management in the integrated system of security-oriented management of economic entities in the conditions of financial instability characteristic of the post-crisis period of recovery and development of the Ukrainian economy is proved.

The article discusses the need to formalize the measured quantitative values (indicators) of criminalization of economic relations. This issue is particularly relevant in the modern world, since the need to measure the criminalization of the economy is reflected in the strategic planning documents of the Russian Federation. The purpose of the study is to justify the need to measure such indicators as criminalization of the economy and criminalization of financial and economic activities of commercial organizations (hereinafter-FHD KO) in their entirety. The obtained goal is achieved using analytical, formal-logical methods, as well as the method of correlation analysis. The article analyzes the degree of study of the problems of indicator measurement of criminalization of the economy and FHD CO. The assessment of monitoring as a tool of the economic security mechanism is given. The place of indicator measurement of criminalization of the economy when using it is determined. The conclusion about the need to differentiate the indicator "level of criminalization in the field of FHD co." is obtained. There is a high correlation between the criminalization of the economy and the criminalization of FHD CO. As a perspective for further research, it is noted that the study of the phenomenon of criminalization of the economy can not be reduced only to the analysis of statistical data. Their use is necessary for conducting criminometric studies, the purpose of which is to find links between the criminalization of the economy and FHD CO with other economic, legal and social categories. The results obtained can find practical application in the activities of information and analytical centers of the Ministry of internal Affairs of the Russian Federation, as well as in planning the activities of internal Affairs bodies related to the implementation of counteraction to the criminalization of the economy.

Three basic variants of the strategy for ensuring corporate security of an industrial enterprise (“survival”, “stabilization” and “support”) are proposed, the choice of one of which is associated with the results of assessing the level of corporate security. By applying the hierarchy analysis method for one of the studied enterprises, threats were identified that can have the most significant impact on the implementation of the basic strategy, therefore, they require the use of appropriate tactical countermeasures and make it possible to achieve strategic goals. Article theoretically generalizes and resolves the scientific and practical problem, which consists in developing the theoretical and methodological foundations for ensuring corporate security in the context of countering external and internal threats. In the process of research, methods of expert evaluation were used, as well as hierarchical ordering methodologies together with the use of a matrix of pairwise comparisons. It is substantiated that in conditions of high dynamics of changes in the environment of enterprise functioning, there is a need to predict changes in the influence of threats (strengthening, unchanged, weakening), combined into the groups “internal” and “external”. The calculations carried out provided the formation of the necessary information basis for planning and implementing tactical protective measures based on the increased influence in the conditions of the functioning of enterprises in Eastern Europe, these are precisely internal threats. The value of this study lies in the fact that such a system for assessing external and internal threats that affect the corporate security of industrial enterprises will allow to quickly and efficiently form a system to counter the impact of these threats.

The article is aimed at improving the theoretical and applied aspects of systematization of dangers and threats to economic security of banks on the basis of further development of criterial features and characteristics. The author’s own approach to systematization of dangers and threats to economic security of banks is proposed. Dangers and threats to banking activity are systematized not only according to the sources of occurrence (internal and external), but also depending on the level structure and levels of management with allocation of dangers and threats of mega-, macro-, meso-and microlevels. It is proved expedient to allocate as a new criterion of classification of dangers and threats in activity of banks a sign of forms of ownership and system importance, in particular – dangers and threats to banks with the State form of property, with foreign and domestic capital. As the newest criterion is also allocated the degree of influence on economic security of the banking activity which can be significant, permissible or minimal. Prospects for further research in this direction are the development of appropriate mechanisms to ensure the economic security of banks, taking account of the impact of real and potential dangers and threats, as well as substantiation of methodical approaches to both quantitative and qualitative evaluation of its level.

The status of economic security of Poltava region in 2012–2016 was analyzed, the analysis was conducted using the developed methodology for assessing economic security of region, which is based on the joint use of indicative and functional methods. In order to assess the status of economic security of region, a system of indicators, divided by economic security components, has been formed using functional approach. The information-analytical provision of assessment has been formed using statistical information on the socio-economic development of the region. The influence of factors of destabilizing and destimulative nature on the status of economic security of the region has been researched. It has been concluded that the economic security of Poltava region is unsatisfactory, despite the existence of some positive tendencies, which at present are not sustainable.

The article is aimed at researching the approaches to assessing financial flexibility and the ways to improve it as a constituent part of financial security. Both the external and the internal threats to financial security have been defined. The indicators of assessment of the financial status of enterprise that are being calculated on the basis of value of equity were analyzed. It has been determined that the growth of equity has a positive impact on all coefficients, with the exception of the ratio of non-negotiable assets and the equity funds. It has been suggested that the ratio of non-negotiable assets to equity funds should be used as an indicator of the sufficiency of own capital gains. The relationship between the maneuverability coefficient of the own negotiable capital and the ratio of non-negotiable assets to the equity funds has been considered. It has been found that formation of the own financial resources is one of the main ways of increasing the financial flexibility of enterprises and organizations. A number of measures to increase equity have been proposed; the sources of the equity funds and the factors influencing the money flows have been defined.

It is proved that the main tool that will provide adequate information resources e economic activities of social and economic relations are documenting quality control processes as the basis of global information space. Directions problems as formation evaluation information resources in the process of documentation, namely development tools assess the efficiency of the system components – qualitative assessment; development of mathematical modeling tools – quantitative evaluation. A qualitative assessment of electronic documentation of economic activity through exercise performance, efficiency of communication; document management efficiency; effectiveness of flow control operations; relationship management effectiveness. The concept of quality control process documents electronically economic activity to components which include: the level of workflow; forms adequacy of information; consumer quality documents; quality attributes; type of income data; condition monitoring systems; organizational level process documentation; attributes of quality, performance quality consumer; type of management system; type of income data; condition monitoring systems. Grounded components of the control system electronic document subjects of economic activity. Detected components IT-audit management system economic activity: compliance audit; audit of internal control; detailed multilevel analysis; corporate risk assessment methodology. The stages and methods of processing electronic transactions economic activity during condition monitoring of electronic economic activity.

Difficult conditions of functioning and the severity of forecasting possible changes in the conduct of business stimulate a search for new ways to improve economic security management for engineering enterprises. The purpose of our article is to develop a methodological framework for the formation of organizational support for the management of economic security of an engineering enterprise with subsequent practical application. The subjects of the study are the activities of the top engineering enterprises in Ukraine for the period 2010–2017. Based on the analysis of engineering enterprises of Ukraine, we are in the results of the study allow us to estimate the potential losses from the realization of certain threats, as well as directly assess their impact on the activities of the enterprise. Developed methodological bases for the formation of organizational support for managing the process of ensuring the economic security of the engineering enterprise, providing for assessing the level of influence of threats, determining the optimal set of measures to improve organizational support in accordance with the results of calculating the integral level of threats, which allows planning possible costs for organizational support of protective actions as a whole at the enterprise, and in the context of the main structural units their subsequent optimization.

The article is to examine and study the basic principles of economic security in today's world. Based on the study of theoretical material provides a summary of the main characteristics of the formation of the system of economic security. Every single entity has the goal of sustainable development and a successful, stable operation. So, to protect their interests and maintain its leading position in the market - this is what creates the preconditions for ensuring economic security, management. The purpose of security is the timely detection and prevention of both external and internal dangers and threats, ensure security of the company and achieve its goals of business. Quantitative and qualitative analysis of possible internal and external threats suggests that the protection of the economy of any enterprise is only possible in an integrated and systematic approach to its organization. Ensuring economic security requires the establishment of the company's own security or involvement of specialized agencies. The system of economic security must be unique, independent, comprehensive. The main provisions are the efficiency and effectiveness of economic security. The efficiency of economic security should be obvious - a result of its introduction exceed costs. The principles and their implementation in the enterprise security system will increase its efficiency, consistency, timeliness, consistency, planned character. The mechanism to ensure system security, which is a combination of legislation, the driving motives and incentives law, capabilities, methods, measures to achieve security objectives, is one of the most significant elements of the security system. Tools and resources used, divided into several groups: technical, financial, legal, personnel, information, intelligence and so on. The main importance of economic security of the system is that it should be precautionary in nature. Creating a reliable and effective system of economic security at the plant are necessary steps that will lead to the successful operation of the entity in a changing environment. This problem is poorly understood and requires further research.

This article presents a synthesis of knowledge about safety management procedures for critical infrastructure (CI) in the context of risk management theory and the provisions of the Polish law on emergency management of 26 April 2007. In this paper, the inadequacy of the accepted procedures at present is highlighted, as well as their continuous improvement and adaptation to prevailing political, legal, social and economic conditions. It proposes using the concept of scenario approach and situational management approach and technique analysis of interconnected decision areas (AIDA) and casebased reasoning (CBR) to develop integral situational resource model CI. The considerations presented in this paper lead to a proposed a new method for predicting, preventing and responding to emerging crises within the CI.

The article studies specific features of formation of effective banking supervision in Ukraine through mechanisms of information transparency of banks. The authors systemised main characteristics of transparency of the domestic banks, which include: accessibility (openness) of information; completeness of information coverage; timeliness; and integrity of information. Study of experience of activity of foreign and domestic rating agencies such as Standard and Poor’s and Credit Rating and also Agency of Financial Initiatives during the period 2006 – 2012 allowed clarification of characteristic features of information policy of banks, which obtained high indicators of transparency, namely: completeness of provision of information about related companies; publication of reports that meet international standards; publication of internal bank documents (Charter, Corporate Code, etc.); publication of information about the dividend policy; publication of a risk management document; publication of information about shareholders meetings; publication of the full version of the audit report; publication of the strategy of development and plans of the bank; publication of information about authorities of corporate bodies; and publication of rating reports. On the basis of the study of reports of rating agencies the article establishes influence of information transparency of the bank upon the state of its economic security and systemises threats of activity of the banking institution from non-disclosure or incomplete disclosure of relevant information.В статье исследованы особенности формирования эффективного банковского надзора в Украине через механизмы информационной прозрачности банков. Авторами были систематизированы основные характеристики транспарентности отечественных банков, к которым относятся: доступность (открытость) информации; полнота охвата информации; своевременность; целостность информации. Изучение опыта деятельности зарубежных и отечественных рейтинговых агентств, таких как Standard and Poor's и «Кредит Рейтинг», а также «Агентства финансовых инициатив» (АФИ) за период с 2006 г. по 2012 г. позволило выяснить характерные черты информационной политики банков, которые получили высокие показатели транспарентности, а именно: полнота раскрытия информации о связанных компании; публикация отчетности по международным стандартам; публикация внутренних документов банка (Устав, Корпоративный кодекс и т. д.); публикация информации о дивидендной политике; публикация документа об управлении рисками; раскрытие в отдельном разделе информации о собрании акционеров; публикация полной версии аудиторского отчета; раскрытие стратегии развития и планов банка; публикация в отдельном разделе информации о полномочиях коллегиальных органов; публикация рейтинговых отчетов. На основе изучения отчетов рейтинговых агентств было установлено влияние информационной прозрачности банка на состояние его экономической безопасности и систематизированы угрозы деятельности банковского учреждения от нераскрытия или неполного раскрытия соответствующей информации.