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Financial Analytics: Science and Experience
 

The essence of risk-oriented control and its role in increasing effectiveness of an agricultural cooperative

Vol. 4, Iss. 36, SEPTEMBER 2011

Available online: 4 October 2011

Subject Heading: Economy questions

JEL Classification: 

Kolesnikova E.N. Associate professor of economic sciences, associate professor of chair accounting and audit, Ryazan branch of Moscow University the Ministry of Internal Affairs of the Russian Federation
kolesnicova@mail.ru

In the article are examined the essence and the tasks of risk-oriented control, the conceptual apparatus of compliance-control for the agricultural production cooperatives. It is proposed the use of methodology of control by processes and by risks for determining the fixed points of control.

Keywords: cooperative, control, audit, estimation, risk, compliance-control, compliance-function

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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