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Components of Risk Management Within an Autonomous Institution of Continuing Professional Education. P. 104–107

Версия для печати

Section: State Management and Law. Economics

UDC

657.06

Authors

Katinova Nina Borisovna
Higher School of Economics and Management, Northern (Arctic) Federal University named after M.V. Lomonosov (Arkhangelsk, Russia)
е-mail: katinova@rambler.ru

Abstract

The concept of economic risk is primarily associated with management decision-making at the various levels of the hierarchical management structure, including autonomous institution of continuing professional education. Hence, an economic risk should be understood as a sphere of management activities identifying potential deviations from the goals set. As a socioeconomic category, risk is an integral part of relations of production and a natural component of the economic mechanism. Risk assessment is a process of systematic study and generalization of expert opinions on the likelihood of adverse conditions and/or events. Risk management is a process of identifying, assessing, managing and monitoring possible events or situations to, to a reasonable extent, ensure that the organization achieves its goals. A general model of internal control developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) allows the company management to evaluate their management system. COSO is a voluntary private organization established in the USA to develop guidelines on the most important aspects of organizational management, business ethics, financial reporting, internal control, risk management and fraud deterrence. This model emphasizes the responsibility of the company management for the state of control, thus ensuring the feasibility and cost effectiveness of business activities, reliability of financial reporting and compliance with the laws and regulatory requirements. The article describes the components of risk management within an autonomous institution of continuing professional education demonstrating whether this institution is able to pay due attention to risk management in order to achieve its goals.

Keywords

autonomous educational institution, continuing professional education, risk management, components of risk management
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References

  1. Udovichenko O.M. Funktsionirovanie sistemy vnutrennego kontrolya i audita v usloviyakh informatsionnoy ekonomiki [Operation of the System of Internal Control and Audit in the Information Economy]. Vestnik SPbGU. Ser. 8: Menedzhment, 2005, iss. 2, no. 16, pp. 73–89.
  2. Brovkina N.D. Kontrol’ i reviziya [Control and Audit]. Moscow, 2010.

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