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This paper aims to illustrate the main changes during martial law for conducting financial intelligence (monitoring), in particular, in the system of combating legalisation (laundering) of illegally gained income.

The research methodology includes general scientific methods of cognition. The authors used it to research the theoretical, organisational and legal aspects of financial intelligence (monitoring) in normal situations and during martial law. The authors also use the doctrinal legal research method to analyse and describe the legislation connected to the financial intelligence (monitoring) during martial laws.

This paper is an original work written by authors that discusses financial intelligence (monitoring) during martial law. The following changes in the conduction of financial intelligence (monitoring) were highlighted: suspension of scheduled and unscheduled on-site inspections; postponement of the entry into force of the provisions of some regulations on the submission of reports in electronic form; and the norms amending to remove administrative barriers in matters of financial intelligence (monitoring) in martial law. The authors also noted that certain rules for the functioning of the financial intelligence (monitoring) system were being clarified. Thus, the financial intelligence (monitoring) regime is being weakened to some extent.

In connection with the introduction of martial law in the territory of Ukraine on 24 February 2022, the most important changes that have taken place in the banking and financial sectors of the economy should be mentioned. In particular, this applies to the issues of the regulation on the statutory and regulatory levels. Certain vital points regarding the mechanism and procedures for conducting financial intelligence (monitoring) also needed to be changed, on a need-to-know basis to adapt to the needs of Ukrainian society during the military aggression of the Russian Federation. This paper is devoted to the study of financial intelligence (monitoring) during martial law. The authors identified the main changes in the procedure for conducting financial intelligence (monitoring) by both the National Bank of Ukraine (one of the main entities) and the legislator (by amending the current regulatory framework).

The purpose of the article is to analyze the notion of “financial intelligence (monitoring)” in the system of combating money laundering and compare foreign financial intelligence units. Money laundering poses a systemic risk to the financial and economic spheres, as well as to the national security of all countries. Financial monitoring should be pointed out while analyzing the issue of overcoming and preventing money laundering. It serves as one of the most sovereign remedies in the system of counteracting money laundering to minimize and effectively combat organized criminality and money laundering. The high level of development of the shadow economy, corruption, ineffectiveness of regulatory and legal support, as well as duplication of functions of individual authorities have become prerequisites for the financial monitoring system formation.

The theoretical and legal principles of financial monitoring in the system of counteraction to money laundering using the system-structural method were analyzed. The application of this method allowed to systematize the basic provisions on financial monitoring and the principles of its implementation. The system-structural method was used combining with the method of terminological analysis and operationalization of concepts. This method was used to identify key problematic aspects of understanding the financial monitoring essence, the peculiarities of the scientific community views on the definition of “financial intelligence,” “financial intelligence unit.” The method of analysis and synthesis in their systemic combination, as well as the ascent from the abstract to the concrete, was directly used to determine the impact of money laundering on the financial and economic security of Ukraine in the context of globalization. The extrapolation method was used to determine the possibility of implementing the analyzed existing world experience in the domestic practice of financial monitoring as an effective way to combat money laundering. The method of creating a theory was used to generalize the results of the research, to find general patterns for the objects being studied. The comparative method was used for comprehensive comparative research.

The development of money laundering and terrorist financing is one of the main challenges facing each state in the context of financial globalization. This is because the owners of untaxed income are trying to give them a lawful origin. The so-termed “criminal proceeds” pose a threat not only to the economy of any state but also to the national system. In turn, the low level of the financial system controlling instrument is conducive to the accelerated criminally obtained income transfer, which leads to the development of the shadow economy.

The authors recognized the most appropriate interpretation of the term “money laundering.” This is the process of transforming illegally obtained income into legal, ie legal income. The purpose of such a transformation is to conceal the original source of “criminal proceeds” and eliminate their traces. However, it should also be emphasized that the term “money laundering” also applies to such financial transactions that form a certain asset as a result of “criminal acts” (in particular, corruption).

The purpose of this paper is to develop a new methodology for the interaction of law enforcement agencies with each other, financial institutions and other legal entities in the field of counteracting and combating the legalization of criminal income as a prerequisite for increasing the effectiveness of their activity in the area of countering and combating money laundering, which will improve the conditions for the development of the financial system and increase the level of living of the population of Ukraine.

An interdisciplinary approach was used during the writing of the paper. In particular, legal techniques, analysis and generalization, sociological research, questionnaires, etc., were used.

This paper demonstrates the need for a comprehensive approach to effectively building cooperation between law enforcement agencies in another money laundering. A proposal is made to improve the interaction between law enforcement agencies, financial institutions and other legal entities by creating a single database of information on money laundering and suspicious transactions and involving financial intelligence units in the process of investigating cases of money laundering.

Law enforcement agencies can use the proposed approach to ensure the effectiveness of their activities in counteracting and combating money laundering.

The authors have developed a new approach to improving the interaction of law enforcement agencies in the field of counteracting and combating money laundering, which involves the creation of a single database of information on money laundering and suspicious transactions, as well as the involvement of financial intelligence units in the process of detecting and investigating cases of money laundering.

The purpose of this paper is to define and characterize peculiarities of countering the legalization of criminal income with the help of virtual assets.

The analysis of the legislative delineation and the realities of the practical implementation of the features of combating the legalization of criminal proceeds with the help of virtual assets in Ukraine was carried out with the help of general scientific methods of cognition. The systematic method helped identify the main ways to legalize criminal proceeds with the help of virtual assets. Using legal techniques, proposals will be formulated to amend draft legislation on legislative regulation of the concept of “virtual assets”. The generalization method was used to develop ways to combat the legalization of criminal proceeds with the help of virtual assets. The method of legal forecasting was used to substantiate the proposed areas of combating money laundering with the help of virtual assets. The method of extrapolation will be used to determine the possibility of implementing foreign experience in domestic practice to combat money laundering with the help of virtual assets.

One of the relatively new and increasingly popular ways of money laundering is to commit this act with the help of virtual assets. Methods of money laundering through virtual assets include services for the conversion of virtual assets, P2P exchange, gambling sites, virtual asset mixers and the use of fictitious internet sites selling digital goods. The difficulty of counteracting the legalization of criminal proceeds with the help of virtual assets is primarily due to the lack of legislative regulation of the concept of “virtual assets” in Ukraine. Yes, the draft law is currently being finalized. Besides, even the current edition is not evaluated by the authors as perfect. After all, the issue of the content of the concept of “virtual assets” and its relationship with virtual securities, cryptocurrency and virtual property remains unresolved.

One of the relatively new and increasingly popular ways of money laundering is to commit this act with the help of virtual assets. Methods of money laundering through virtual assets include services for the conversion of virtual assets, P2P exchange, gambling sites, virtual asset mixers and the use of fictitious internet sites selling digital goods. It is essential to intensify financial monitoring by financial control bodies over the activities of conversion service centers. Moreover, given the transnational nature of legalizing criminal proceeds, especially those committed through virtual assets, international cooperation in combating this crime is vital. The authors have proposed specific measures to ensure that a coherent consolidation of efforts can be built.

The article examines the specifics of conducting a financial audit by enterprises through innovative methods of management and control, especially under martial law and remote work.

The authors study the draft laws aimed at improving the conduct of financial audits under martial law.

The advantages and prospects for the introduction of electronic audits in Ukraine are analyzed. The need to introduce electronic audits and outsourcing audits as one of the methods of reducing the impact of war on the Ukrainian economy is determined.

A number of measures are proposed to improve management and control of financial audits during the war and implement e-audit in the traditional system of taxpayer audits and activities. The audit in the context of remote work and war can no longer be conducted by traditional methods. It is specified that the main form of audit is a remote audit, which, despite the limitations, should be conducted in accordance with established international standards.

Finally, it is proposed to clarify the structure of specialized tax audit in Ukraine, create an electronic audit procedure and develop appropriate software for auditors.

The main purpose of this study, reflecting mainly the content of the authors’ plenary lecture, is to make a brief overview of several approaches developed by the author and his colleagues to the solution to ill-posed inverse heat transfer problems (IHTPs) with their possible extension to a wider class of inverse problems of mathematical physics and, most importantly, to show the wide possibilities of this methodology by examples of aerospace applications. In this regard, this study can be seen as a continuation of those applications that were discussed in the lecture.

The application of the inverse method was pre-tested with experimental investigations on a special test equipment in laboratory conditions. In these studies, the author used the solution to the nonlinear inverse problem in the conjugate (conductive and convective) statement. The corresponding iterative algorithm has been developed and tested by a numerical and experimental way.

It can be stated that the theory and methodology of solving IHTPs combined with experimental simulation of thermal conditions is an effective tool for various fundamental and applied research and development in the field of heat and mass transfer.

With the help of the developed methods of inverse problems, the investigation was conducted for a porous cooling with a gaseous coolant for heat protection of the re-entry vehicle in the natural environment of hypersonic flight. Moreover, the analysis showed that the inverse methods can make a useful contribution to the study of heat transfer at the surface of a solid body under the influence of the hypersonic heterogeneous (dusty) gas stream and in many other aerospace applications.