Антонюк, О. Р. та Antoniuk, O. R. (2020) РИЗИКО-ОРІЄНТОВАНИЙ ПІДХІД У ФІНАНСОВОМУ КОНТРОЛІ ЯК ЕЛЕМЕНТ МЕНЕДЖМЕНТУ ПУБЛІЧНИХ ОРГАНІЗАЦІЙ. Вісник Національного університету водного господарства та природокористування (3(91)). с. 3-13.

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Анотація

У статті розглянуто ризики, що виникають в процесі реалізації функцій внутрішнього аудиту в публічних організаціях та формат реалізації ризико-орієнтованого планування у здійсненні управлінських та контрольних функцій. Належну увагу приділено змісту та класифікації видів ризиків та послідовності дій керівництва для оцінки та ідентифікації в процесі менеджменту. Питання розглядається з акцентом на діючі нормативні документи. Визначено основний склад документів для належного відображення процедур ризико-орієнтованого планування.

Title in English

RISK-ORIENTED APPROACH IN FINANCIAL CONTROL AS AN ELEMENT OF MANAGEMENT OF PUBLIC ORGANIZATIONS

English abstract

The article considers the risks that arise in the implementation of internal audit functions in public organization and the stages of risk-oriented planning for management and control functions. The article substantiates that for optimal use of financial, material and labor resources involved in the implementation of public financial control, as well as improving performance, management and internal auditors use a risk-oriented approach, which is to identify "risk areas" in the budget. Internal audit risk assessment is the stage of planning internal audit activities. The results of risk assessment serve as a basis for the formation of strategic and operational plans. At the same time, the approaches to risk identification and assessment are the same for the management of the institution and those responsible for the activities, as well as for the internal audit department, but acquire characteristic features depending on the specifics of the public institution. It is determined that risk management is an integral part of the management of the institution, the implementation of tasks and functions. It is carried out by managers of all levels, employees of the institution. Risk management activities in the institution are to identify, assess and identify ways to respond to risks and control measures to prevent or reduce their negative impact on the achievement of the institution’s goals and strategic goals. Due attention is paid to the content and classification of types of risks and the sequence of actions of management in the process of their assessment and identification. The issue is considered with an emphasis on current regulations. The main composition of documents for proper reflection of risk-oriented planning procedures is determined. The process of implementing risk-oriented planning involves the following stages: assessment of the probability of risk, identification of the consequences of risk, identification of response measures to eliminate risks. Further scientific research requires the issue of risk identification for various government agencies, public organizations, taking into account the specifics of the activity.

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