На тему: «Управление рисками и внутренний контроль» 


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На тему: «Управление рисками и внутренний контроль»



Контрольная работа

по дисциплине «Профессиональный иностранный язык»

На тему: «Управление рисками и внутренний контроль»

 

Выполнила студентка 1 курса

 группы ЭММ-О-17/1                _______________   Марковка Н.И.

                                                                                                           (подпись)          (инициалы и фамилия)   

            Проверила

                 доц.                           ___ ____________    Степанова О.Ю.

(должность, уч., звание)                        (подпись)                             (инициалы и фамилия)

                                           

 

                                               

 

                                                Москва, 2018

                                     CONTENT

1. Summary …………………………………………………………………….3

2. -Article 1. Risk management………………………………………………...5

- Article 2. Essence and importance of internal control in the organization……8

- Article 3. Functions of internal control and internal audit at enterprise………13

3. Translation ……………………………………………………………………20

4. Glossary ……………………………………………………………………….37

5. List of references ……………………………………………………………...40

Summary

This article deals with the concepts of internal control and internal audit used in international and Russian normative documents. The functions of internal control and internal audit, their coincidence, differences and interrelations are examined. The organizational issues of internal control and internal audit implementation at the enterprise are also considered. The article goes on to say that in addition, sometimes there is a substitution of the concepts of "internal audit" and "internal control", they are often regarded as identical. Therefore, for effective implementation and internal audit and internal control in enterprises of the non-banking sector, these concepts need to be delimited, to identify interrelations and interdependencies between them, and to define the functions inherent in internal control and internal audit. Consider the definitions used in international practice. The definition of internal audit is contained in the international standards of auditing (МСА 610 "Use of internal auditors"). 

As a definition of internal control, one can take the definition contained in the most popular and authoritative methodology of this aspect developed by the COSO Committee (The Committee of Sponsoring Organizations of the Treadway Commission, established in 1985 in the United States to formulate a definition internal control and provide guidance to assess its effectiveness). 

The COSO model includes several basic concepts:

- internal control is a process;

- internal control depends on people;

- internal control can provide management with only sufficient confidence;

- internal control is aimed at achieving goals in one or more separate but overlapping categories. 

 

This article discloses the nature of risk, listed risk elements, presents the main causes of uncertainty, examines approaches to management, lists the methods and methods of risk management. 

The problem of risk management has always existed. Risk has become an inevitable part of our lives. In modern countries, the problem of enterprise risks in the process of their financial activities is especially acute. The activity of the organization is always associated with a certain risk, that is, the potentially existing danger of loss of resources or shortfalls in income compared to the planned level or with another alternative. But entrepreneurs are at risk, since it's the reverse side is the possibility of obtaining additional income. And, as a result, the greater the potential profit (income), the higher the risk. 

In modern economic science, the enterprise's risk management theory is intensively developing based on economic-mathematical methods and information technologies. The application of the theory in practice makes it possible to preserve the livelihoods of enterprises in market conditions, increase the duration of their life cycles, increase resistance to external influences, and improve the results of their financial and economic activities. Risk management makes it possible to monitor the development of the situation and, by adopting certain measures, maximize the positive and minimize the negative consequences of risky events. 

Risk in the economy can be defined as a lack of information about the possible achievement of one or more goals. Since the uncertainty of the results of economic activity is due to objective factors, then the very uncertainty in the economy is objective, and consequently, the risks here must be considered an objective category. 

Control is an objectively necessary component of the economic mechanism for any mode of production. At the microeconomic level, i.е. at the level of management of the economic unit, external control exercised by external entities in relation to the organization (state bodies, counterparties in financial and business contracts, consumers, the public) and internal control exercised by the subjects of the organization itself (owners, administration, personnel) are distinguished. That’s about all I wanted to say.

Article 1. RISK MANAGEMENT

I.V. SKACHOK, N.S. YURLOVA

Key words: risk management, approaches to risk management, causes of uncertainty, the essence of risk. 

Annotation. This article discloses the nature of risk, listed risk elements, presents the main causes of uncertainty, examines approaches to management, lists the methods and methods of risk management. 

The problem of risk management has always existed. Risk has become an inevitable part of our lives. In modern countries, the problem of enterprise risks in the process of their financial activities is especially acute. The activity of the organization is always associated with a certain risk, that is, the potentially existing danger of loss of resources or shortfalls in income compared to the planned level or with another alternative. But entrepreneurs are at risk, since it's the reverse side is the possibility of obtaining additional income. And, as a result, the greater the potential profit (income), the higher the risk. 

In modern economic science, the enterprise's risk management theory is intensively developing based on economic-mathematical methods and information technologies. The application of the theory in practice makes it possible to preserve the livelihoods of enterprises in market conditions, increase the duration of their life cycles, increase resistance to external influences, and improve the results of their financial and economic activities. Risk management makes it possible to monitor the development of the situation and, by adopting certain measures, maximize the positive and minimize the negative consequences of risky events. 

Risk in the economy can be defined as a lack of information about the possible achievement of one or more goals. Since the uncertainty of the results of economic activity is due to objective factors, then the very uncertainty in the economy is objective, and consequently, the risks here must be considered an objective category. 

 

A critical analysis of approaches to determining the content of risk management processes allowed us to formulate our own list of risk management steps, which should include the six most significant phases, namely:

- risk identification; 

- risk analysis; 

- consideration of alternatives to risk management; 

- evaluation of various options;

 - adoption of a management decision in the field of risk; 

- control of the risk management process. 

When managing risk in an enterprise, priority should be given to such areas as production, logistics, development research. To manage risk, methods of risk preservation and compensation of damage, creation of reserve funds, attraction of external sources should be used; reduce and eliminate risk, reduce the likelihood of adverse events; transfer of liability for risk through insurance, financial guarantees and guarantees, entering into the contracts and contracts of risk provisions. 

The main principles of building a risk management system include: optimal combinations of centralization and decentralization in management, the unity of political and economic management, planned management, stimulation, scientific character, responsibility, selection and placement of personnel, efficiency.

Translation

Glossary

1. uncertainty- неопределенность

2. inevitable- неизбежный

3. shortfalls- дефицит

4. preserve- сохранять

5. duration- продолжительность

6. elimination- ликвидация

7. distinguished- выдающийся

8. premise- помещение

9. insurance- страхование

10. livelihoods- средства к существованию

11. surveillance- наблюдение

12. availability- наличие

13. implement- осуществлять

14. revealing- показательный

15. deviations- отклонения

16.restriction- ограничение

17. reconciliations- примирение

18. comparison- сравнение

19. aggregate- совокупный

20. participants- присутствовавший

21. issuance- выдача

22. amount- сумма

23. advisable- рекомендуемый

24. dispatching- диспетчерский

25. coincidence- совпадение

26. mandatory- обязательный

27. obligatory- обязывающий

28. sufficient- достаточный

29. substitution- замена

30. interrelations- взаимосвязь

31. inherent- присущий

32. provide- обеспечивать

33. assess- оценивать

34. overlapping- перекрытие

35.addition- дополнение

36.scope- масштаб

37.requirements- требования

38. assurance- уверенность

39. achievement- достижение

40. statements- заявления

41. regulations- регламент

42. compliance- соответствие

43. representative- представитель

44. legislation- законодательство

45. appropriateness- уместность

46. coincide- совпадать

47. wider- более широкий

48.adequacy- адекватность

49. deviations- отклонения

50. fraud- мошенничество

51. attitude- отношение

52. established- установленный

53. determines- определяет

54. accordance- соответствие

55. contribute- способствовать

56. approach- подход

57. divide- делиться

58. misstatement- искажение

59. preventive- профилактический

60. detective- детектив

61. adoption- принятие

62. legislative- законодательный

63. committed- приверженный

64. undesirable- нежелательный

65. prevention- профилактика

66. offensive- неприятный

67. reflected- отраженный

68. settlements- осуществление расчетов

69. determine- определять

70. properly- правильно

71. interaction-взаимодействие

72. omission-упущение

 

 

List of references

 

1. Novoseltsev Alexander Andreevich Functions of internal control and internal audit at the enterprise // Socio-economic phenomena and processes. 2013. № 4 (050).

2. Nikitina E. S. The essence and significance of internal control in the management of the organization // STEZH. 2015. № 9. 

3. Yurlova Nina Sergeevna, Skachok Ivan Vladimirovich Risk management // Bulletin of the NNIIE. 2014. №3 (34). 

 

Контрольная работа

по дисциплине «Профессиональный иностранный язык»

на тему: «Управление рисками и внутренний контроль»

 

Выполнила студентка 1 курса

 группы ЭММ-О-17/1                _______________   Марковка Н.И.

                                                                                                           (подпись)          (инициалы и фамилия)   

            Проверила

                 доц.                           ___ ____________    Степанова О.Ю.

(должность, уч., звание)                        (подпись)                             (инициалы и фамилия)

                                           

 

                                               

 

                                                Москва, 2018

                                     CONTENT

1. Summary …………………………………………………………………….3

2. -Article 1. Risk management………………………………………………...5

- Article 2. Essence and importance of internal control in the organization……8

- Article 3. Functions of internal control and internal audit at enterprise………13

3. Translation ……………………………………………………………………20

4. Glossary ……………………………………………………………………….37

5. List of references ……………………………………………………………...40

Summary

This article deals with the concepts of internal control and internal audit used in international and Russian normative documents. The functions of internal control and internal audit, their coincidence, differences and interrelations are examined. The organizational issues of internal control and internal audit implementation at the enterprise are also considered. The article goes on to say that in addition, sometimes there is a substitution of the concepts of "internal audit" and "internal control", they are often regarded as identical. Therefore, for effective implementation and internal audit and internal control in enterprises of the non-banking sector, these concepts need to be delimited, to identify interrelations and interdependencies between them, and to define the functions inherent in internal control and internal audit. Consider the definitions used in international practice. The definition of internal audit is contained in the international standards of auditing (МСА 610 "Use of internal auditors"). 

As a definition of internal control, one can take the definition contained in the most popular and authoritative methodology of this aspect developed by the COSO Committee (The Committee of Sponsoring Organizations of the Treadway Commission, established in 1985 in the United States to formulate a definition internal control and provide guidance to assess its effectiveness). 

The COSO model includes several basic concepts:

- internal control is a process;

- internal control depends on people;

- internal control can provide management with only sufficient confidence;

- internal control is aimed at achieving goals in one or more separate but overlapping categories. 

 

This article discloses the nature of risk, listed risk elements, presents the main causes of uncertainty, examines approaches to management, lists the methods and methods of risk management. 

The problem of risk management has always existed. Risk has become an inevitable part of our lives. In modern countries, the problem of enterprise risks in the process of their financial activities is especially acute. The activity of the organization is always associated with a certain risk, that is, the potentially existing danger of loss of resources or shortfalls in income compared to the planned level or with another alternative. But entrepreneurs are at risk, since it's the reverse side is the possibility of obtaining additional income. And, as a result, the greater the potential profit (income), the higher the risk. 

In modern economic science, the enterprise's risk management theory is intensively developing based on economic-mathematical methods and information technologies. The application of the theory in practice makes it possible to preserve the livelihoods of enterprises in market conditions, increase the duration of their life cycles, increase resistance to external influences, and improve the results of their financial and economic activities. Risk management makes it possible to monitor the development of the situation and, by adopting certain measures, maximize the positive and minimize the negative consequences of risky events. 

Risk in the economy can be defined as a lack of information about the possible achievement of one or more goals. Since the uncertainty of the results of economic activity is due to objective factors, then the very uncertainty in the economy is objective, and consequently, the risks here must be considered an objective category. 

Control is an objectively necessary component of the economic mechanism for any mode of production. At the microeconomic level, i.е. at the level of management of the economic unit, external control exercised by external entities in relation to the organization (state bodies, counterparties in financial and business contracts, consumers, the public) and internal control exercised by the subjects of the organization itself (owners, administration, personnel) are distinguished. That’s about all I wanted to say.

Article 1. RISK MANAGEMENT

I.V. SKACHOK, N.S. YURLOVA

Key words: risk management, approaches to risk management, causes of uncertainty, the essence of risk. 

Annotation. This article discloses the nature of risk, listed risk elements, presents the main causes of uncertainty, examines approaches to management, lists the methods and methods of risk management. 

The problem of risk management has always existed. Risk has become an inevitable part of our lives. In modern countries, the problem of enterprise risks in the process of their financial activities is especially acute. The activity of the organization is always associated with a certain risk, that is, the potentially existing danger of loss of resources or shortfalls in income compared to the planned level or with another alternative. But entrepreneurs are at risk, since it's the reverse side is the possibility of obtaining additional income. And, as a result, the greater the potential profit (income), the higher the risk. 

In modern economic science, the enterprise's risk management theory is intensively developing based on economic-mathematical methods and information technologies. The application of the theory in practice makes it possible to preserve the livelihoods of enterprises in market conditions, increase the duration of their life cycles, increase resistance to external influences, and improve the results of their financial and economic activities. Risk management makes it possible to monitor the development of the situation and, by adopting certain measures, maximize the positive and minimize the negative consequences of risky events. 

Risk in the economy can be defined as a lack of information about the possible achievement of one or more goals. Since the uncertainty of the results of economic activity is due to objective factors, then the very uncertainty in the economy is objective, and consequently, the risks here must be considered an objective category. 

 



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