Kasyanov S.A.PhD in Economic Sciences, Associate Professor, Department “Accounting, Analysis and Audit”, the Russian Trade and Economic University kassamer@mail.ru
Reliable systems of internal control are a key element in the management of a commercial entity and allow its leadership to take adequate action to prevent and reduce the risk of business. In the prevailing system of national external audit issues relating to methodologies for the оorganization and functioning of the internal control systems are inadequate. The most time-consuming when assessing the auditors internal control system is the assessment of the auditor of the business organizations to identify and manage their business risks. In the article basic elements of risk of economic activity of the commercial organization by scientific methods of the logical analysis, group, and comparison are defined.
