RISK-ORIENTED ACCOUNTING DATA SYSTEM OF COMMERCIAL ENTERPRISE
The accounting data system under current conditions should facilitate monitoring of positive and negative developments in the activities of a commercial organization. Positive developments give rise to opportunities for businesses as negative events give rise to the risk. The article analyses the classification and types of risks in the accounting data system.
Keywords: internal control, internal control system, risk-oriented accounting data system, risk,
process approach, an event, classification of risks, risks presented in the system of reserves, risks
presented in the explanatory memorandum, risks presented in the financial statements, risks of data
corruption , risks of accounting policies.
Elena S. Morozova, candidate of Economics, Associate Professor. Samara State University of Economics.