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Risk Assessment of Unusual Transactions in Internal Control Procedures
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RISK ASSESSMENT OF UNUSUAL TRANSACTIONS IN INTERNAL CONTROL PROCEDURES
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Zemskov V. 1
Authors:
1.  Financial University under the Government of the Russian Federation (Department «Risk Analysis and Economic Security», Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2020-19-25
Pages:
from 19 to 25
Status:
Published
Received:
25.03.2020
Accepted:
14.04.2020
Published:
14.04.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
facts of economic life, bankruptcy risks, unusual operations, internal control procedures, financial stability
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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