Ризики облікової інформації в системі забезпечення економічної безпеки підприємства

Abstract

Досліджено сучасний стан формування обліково-інформаційної системи з врахуванням бухгалтерського ризику в системі забезпеченні економічної безпеки підприємства. Визначено необхідність удосконалення методів бухгалтерського обліку з метою мінімізації ризиків та найбільш повного задоволення потреб окремих груп користувачів для прийнятті управлінських рішень щодо підтримання стійкого та безпечного розвитку підприємства. In today’s conditions to ensure economic security is based on obtaining an objective accounting information, which is subject to uncertainty associated with the impact of external and internal factors. Such risks arise in the process of accounting and affect the performance of the financial and management reporting, and as a result of the decision-making. Thus, it is necessary to study the system of accounting risks that affect the performance of the company and ensure its economic security. One of the most important and most challenging elements of an enabler of economic security is established permanent monitoring, control, evaluation and analysis of risks affecting the activities of the entity, the development of measures to minimize them. The paper shows that accounting risks are systemic and non-systemic nature. The system determines the general component of the inherent statements of all companies in a selected population; unsystematic determine residual interest inherent in the particular statements of the entity in the selected population. Defining the components of systemic risk, which is inherent in the accounting and reporting of formation of Ukrainian enterprises, and summarize existing experience can be differentiated in its internal accounting and external risks. The internal accounting risks that arise in the midst of the company, in our view, should include: the risk of accounting policies (or objective assessment of risk), the risk of accounting estimates, risk assessment errors in prior periods, the risk reflected in the completeness of reporting Consequently, the economic security of the enterprise in terms of ensuring information flows substantial impact exercise just accounting risks that can be eliminated only creating adequate comprehensive accounting and information system. An effective method of Preparation of complex accounting and information system allows the company to create an effective mechanism for detecting and combating various types of risk business.