RISK ASSESSMENT OF UNUSUAL TRANSACTIONS IN INTERNAL CONTROL PROCEDURES
Abstract and keywords
Abstract (English):
Th e article deals with the problems associated with assessing the risks of unusual operations in the internal control procedures of an economic entity. Th e author analyzes such concepts as «termination of activity», «change of type of activity» and «bankruptcy» as unusual operations, which, when certain conditions occur, can have a negative impact on the achievement of the goals of an economic entity.

Keywords:
facts of economic life, bankruptcy risks, unusual operations, internal control procedures, financial stability
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