Optimization of military property accounting as a factor of strengthening the financial sustainability of the afu: a paradigm of digital forensics

Vollständiger Abstract

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The article examines the optimization of military property accounting as a factor in strengthening the financial resilience of the Armed Forces of Ukraine under martial law and the digital transformation of the security and defense sector. Reliability and traceability of accounting information are considered prerequisites for effective asset management and internal control. The study identifies risks that arise at the main stages of the military asset life cycle, including recognition, storage, movement, transfer to operation, repair, inventory, write-off, and adjustment of accounting data. The methodology combines systems, risk-oriented, process, and information-analytical approaches with analysis, synthesis, and structural-functional modeling. The Digital Military Forensics Framework (DMFF) is further developed by integrating it with the Military Asset Financial Resilience (MAFR) model. The integrated DMFF–MAFR model combines military property accounting, formation of an asset’s digital trace, Big Data analytics, risk indicators, anomaly detection, internal control, internal audit, and managerial response. The study substantiates the relationship among accounting information quality, asset traceability, property loss reduction, efficient resource use, and financial resilience. A system of digital forensics risk indicators is proposed to identify unusual transactions and deviations requiring professional review. An individual risk indicator is treated not as evidence of a violation but as an analytical signal for further examination. The scientific novelty lies in integrating digital forensics with military property accounting, internal control, and internal audit through continuous analysis of an asset’s digital trace throughout its life cycle. The proposed approach shifts the emphasis from predominantly retrospective control to continuous risk-oriented monitoring and early detection of potential problems. Its practical application can improve accounting reliability and asset traceability, rationalize control and audit resources, reduce potential property losses, strengthen financial security, and enhance accountability in the use of defense resources. Keywords: digital forensics; military property accounting; financial resilience; financial control; military assets; internal audit; Big Data; financial security.