Контроль як індикатор мінімізації внутрішніх ризиків діяльності бізнес-суб’єктів

Abstract

У статті розкрито змістову сутність управлінського внутрішнього контролю, визначено його характерні ознаки і призначення в системі управління діяльністю бізнес-суб’єктів. Виділено основні особливості організації внутрішнього контролю за моделлю COSO і COSO Enterprise Risk Model. Запропоновано модель методологічного інструментарію внутрішнього управлінського контролю. Розроблено інтегровану модель інформаційної системи управління внутрішніми ризиками діяльності бізнес-суб’єктів.The article reveals the substantive essence of management internal control, defines its characteristic features and purpose in the system of management of business entities. The theoretical aspects of interpretation of management internal control by various scholars are considered and the author's own definition of this category is given. Management internal control should be understood as a systematic process of assessing actual performance results, comparing them with planned (benchmark) indicators with a view to minimizing the risks of business entities' activities and taking measures to eliminate deviations. The author highlights the main features of the organization of internal control according to the COSO model and the COSO Enterprise Risk Model. The COSO model defines internal control as a process carried out by the board of directors, management and other personnel of a company designed to provide “reasonable assurance” regarding the achievement of objectives in such categories as efficiency and productivity of operations, reliability of financial reporting, and compliance with laws and regulations. Risk management is becoming an important task for business entities on the way to their overall sustainable development. Effective risk management helps business entities to minimize possible losses, optimize the use of resources and increase the efficiency of their activities even in the context of a prolonged war. The author proposes a model of methodological tools for internal management control to identify and assess the risks of business entities, which allows identifying, assessing and mitigating the risks associated with the internal processes of business entities to monitor the control environment, identifying factors that have a negative impact on the preparation of financial and management reports so that managers or owners of an enterprise receive balanced, reliable and adequate information. It is proved that risk assessment is a prerequisite for the existence of an internal control system and a key management principle that ensures the efficiency, reliability and safety of an enterprise. An integrated model of an information system for managing internal risks of business entities has been developed, which provides a comprehensive approach to identifying, assessing, monitoring and responding to risks within the internal control system of an enterprise.