ANTI-CORRUPTION AUDIT AS A KEY IMPERATIVE FOR ENSURING THE OPERATIONAL EFFECTIVENESS OF CRITICAL INFRASTRUCTURE ENTERPRISES UNDER MARTIAL LAW AND POST-WAR RECONSTRUCTION IN UKRAINE

Abstract

This article substantiates the role of anti-corruption audit as a strategic management tool aimed at enhancing the efficiency, resilience and institutional reliability of critical infrastructure enterprises operating under martial law and during Ukraine’s post-war reconstruction. The large-scale inflow of state and international funds for reconstruction, simplified procurement procedures and crisis management practices significantly increase corruption vulnerabilities. Such threats affect not only financial results but also national security, social stability and the trust of international partners is undermined. The study employs a systematic and risk-oriented methodological approach that integrates compliance analysis, internal control assessment, expert modelling and indicative evaluation methods. A structural model of anti-corruption audit is proposed, covering the identification of high-risk processes, diagnosis of the internal control system, analysis of potential conflicts of interest, assessment of procurement transparency and monitoring financial flows related to reconstruction. An integrated Anti-Corruption Resilience Index for enterprises is proposed. It is demonstrated that anti-corruption audit performs preventive, control and reputational functions. Its institutionalisation within the corporate governance system of critical infrastructure enterprises is a key prerequisite for the effective management of reconstruction resources and the strengthening of economic security. Practical recommendations have been formulated for enterprises in the energy, transport, water supply and defence-industrial sectors.