УПРАВЛЕНИЕ РИСКАМИ В СИСТЕМЕ КОРПОРАТИВНОГО КОНТРОЛЯ В НЕКОММЕРЧЕСКИХ ОРГАНИЗАЦИЯХ

Abstract

The purpose of the article is to develop a methodological approach to risk management in the corporate control system in non-profit organizations (NPOs), which allows minimizing the negative impact of risk-forming factors of the external and internal environment on the possibility of achieving the stated socially significant goals, taking into account the interests of all NPO participants. The research methods such as general scientific and special methods, such as generalization, synthesis and analysis of accumulated scientific results in the field of risk management, the formation of risk-based management in the corporate control system of non-profit organizations; methods of typology and identification of risks inherent in the subjects of the non-profit sector are used. As a result, the structure of corporate control bodies of NCOs was substantiated and their risk management functions were determined. A specific grouping of risks of violation by non-profit organizations of the legitimacy of conducting their core activities and the risks of their functioning has been built. Recommendations are proposed for the implementation of risk-based management in the system of corporate control of NCOs, which provides opportunities for identifying risks, assessing their impact on the functioning of NCOs, and developing measures to counter risks.