Abstract
The results of the scientific research in the article may be of interest to experts in risk-oriented internal control and internal audit, specialists in the field of lexicology and other scientists and managers involved in risk management in the course of their activities.
 The purpose of the article is to formulate a universal approach to the definition of the term "risk" in the context of exploring the nature of its occurrence.
 The given scientific task is solved by carrying out scientific research in the context of fulfillment of three interrelated stages: the approaches to interpretation of the term “risk” are analyzed, the main characteristic features of the term “risk” are defined, the universal concept of the term “risk” is formulated for all spheres and branches.
 In the process of achieving the goal of the study the following methods of scientific knowledge are used: comparison, analysis, synthesis, induction, deduction, systematic approach.
 It was found that the interest in this concept in the Middle Ages was due to the analytical interest in gambling, which gave impetus to the mathematical analysis of gambling and the emergence of probability theory as a tool for predicting winnings.
 It is determined that the precondition for risk is uncertainty due to the presence of factors under the influence of which the end result of the activity is not deterministic, and the magnitude of the possible influence of these factors on the result of the activity is unknown.
 The analysis of sources shows that in the study of risk and uncertainty the concept of “probability” is of key importance.
 Forty-four key features of the term "risk" were identified in the study.
 Formulated a universal concept of the term "risk" that can be used for any industry, or be a prototype of the definition taking into account the characteristics of a particular industry or area of activity.
Highlights
Metodychnykh rekomendatsiy z orhanizatsiyi vnutrishnoho kontrolyu rozporyadnykamy byudzhetnykh koshtiv u svoyikh zakladakh ta u pidvidomchykh byudzhetnykh ustanovakh [O
The results of the scientific research in the article may be of interest to experts in risk-oriented internal control and internal audit, specialists in the field of lexicology and other scientists and managers involved in risk management in the course of their activities
The purpose of the article is to formulate a universal approach to the definition of the term "risk" in the context of exploring the nature of its occurrence
Summary
Міністерства фінансів України від 04 жовтня 2011 року No 1247 URL: 5. Про затвердження Кодексу етики працівників підрозділу внутрішнього аудиту: наказ Міністерства фінансів No. Міністерства фінансів України від 04 жовтня 2011 року No 1247 URL: 5. Про затвердження Кодексу етики працівників підрозділу внутрішнього аудиту: наказ Міністерства фінансів No. 1217 від 29 вересня 2011 року URL: 6. Д. Організація системи управління ризиками на підприємстві. Управління ризиками діяльності сільськогосподарських підприємств через механізм хеджування. Основи визначення та управління ризиками в казначейській системі. Науковий вісник НУ ДПС України (економіка, право). В. Управління ризиками у вищих навчальних закладах. В. Система управління ризиками: поняття, функції, компоненти.
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