Methods for identifying and assessing risks within the internal control system O.V. FEDOROVA
In the article, the authors consider the problem of identifying and assessing risks within the internal control system in the field of accounting and tax accounting. Identification and evaluation are important steps in a risk-based approach to accounting. On the example of a large company, the article suggests using the risk matrix as a method for identifying risks, and the attribute assessment method as a method for assessing the risk value.