Methodological approaches to identifying financial threats to the economic security of consumer cooperation organizations
The article is devoted to the issues of financial security and methods of identifying threats to the financial security of consumer cooperation organizations. The main division of economic security into financial, informational, technological, personnel remains the most complete classification of subtypes of economic security. Financial security should be ensured using informational and analytical capabilities of accounting. Economic security is considered as a managerial function, which is carried out in conjunction with internal control. Internal control is implemented through monitoring the implementation of regulations and rules of organizations on a risk-based basis. At the same time, internal control and economic security services operate, firstly, on the basis of data exchange, and secondly, on the principle of subordination of internal control to economic security services. When organizing the activities of the economic security service, it is necessary to provide specific measures-procedures that allow to identify the risks of financial threats, using data on cash flows, as well as funds in calculation.