SUMMARY
The object of research is an audit, which should be carried out to assess and feasibility of further development of new deposits of flux raw materials for the needs of the metallurgical industry and attracting potential investors. Some of the most problematic areas are limited by the economic potential of open pits for expanded reproduction and the difficulty of attracting investments due to the low investment attractiveness of the deposits.The analysis of the current state of deposits of flux raw materials is carried out on the example of Ukraine. The main characteristics of the low investment attractiveness of limestone and dolomite quarries are determined. The need for an in-depth audit of the financial and economic activities of a quarry is determined, taking into account the specifics of the extraction of flux raw materialsIn the course of the study, system modeling tools are used to calculate the feasibility of developing new sites. The primary stages of the audit are shown to determine the feasibility of further development of new sections of flux raw materials, the production volumes of which will meet the needs of the metallurgical industry, subject to a competitive price of fluxes on the market. These stages provide for an assessment of the feasibility of further development of sections of flux raw materials and an analysis of the throughput of narrow links of the quarry to determine the amount of investment in making management decisions on these issues. For their implementation, an economic and mathematical model for optimizing the parameters is proposed to determine the economic feasibility of developing flux feedstock reserves in new areas, if the alternative is the loss of reserves in the underground resources. This ensures a reduction in the labor intensity of the check and its terms.In comparison with similar well-known methods, the proposed approaches will reduce the amount of audit costs paid by the audit customer.