graduate student
Sevastopol, Russian Federation
UDC 33
The essence of the risk-based approach to enterprise performance monitoring is that supervisors should focus on the most significant regulatory violations concentrated in areas with an increased likelihood of violations, since comprehensive control is not cost-effective. The introduction of a risk-based approach in the company's control and supervisory activities helps to reduce the number of government inspections. The purpose of the work is to study the international experience of introducing a risk-based approach in the control and supervisory activities of business entities and analyzing the practice of its use in Russia. To achieve this goal, the author studied the experience of applying a risk-based approach in a number of countries and the practice of its application by control authorities in the Russian Federation, taking into account international experience, and developed proposals for the application of a risk-based approach to certain areas of the company's activities. The methodological basis of the research was a systematic approach, the use of general scientific methods of cognition and a critical analysis of the work of Russian and foreign scientists devoted to a risk-based approach in the control and supervisory sphere. As a result of the study, the key characteristics and advantages of using a risk-based approach in control and supervisory activities were identified, as well as criteria for determining the frequency and depth of inspections in various areas of supervision were systematized. The directions of improving the risk-based approach using modern digital technologies and intelligent methods of information analysis are proposed. A key feature of the risk-based approach in control and supervisory activities is the differentiated allocation of public resources depending on the degree of risk of specific violations. The application of this approach is aimed at maximizing the concentration of limited resources in areas of greatest risk. At the same time, both the frequency and the thoroughness of the inspections carried out depend on the level of risk. Within the framework of the system of control over the activities of economic entities, the risk-based approach is considered as a method of state regulation of economic activity based on the application of a risk management system.
risk, control activities, planning, economic entities, government regulation, risk management
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