Abstract

The introduction of international sanctions and the formation of intense competition among companies in the Russian market and the related need to assess their risk of reputation that directly affect the value of the goodwill of the company is very important. The article presents the main reputational risks Russian enterprises, which need to be analyzed in the course of the audit. The definition of "reputational risk", which is a challenge due to the problems associated with certain norms of economic security. Currently in economics there are no deep research on managing reputational risks of commercial structures. Is a list of the main risks for Russian companies, such as fraud, financial problems, bankruptcy, information leaks, lawsuits, violating the legislation and labor disputes, allegations of money laundering, tax evasion. It is concluded that the occurrence of at least one of reputational risks will inevitably lead to the gradual emergence of the rest. As well as a diagram the relationship reputational risks. Under the present scheme, identified reputational risks that arise in the financial problems of the enterprise. It was determined that the most significant reputational risks are tax evasion, violation of the law and labor disputes, allegations of money laundering and lawsuits. These risks are managed should have a strategic character. The strategic nature of the management can be achieved through the implementation of effective marketing communication policy. The risk management policy should be made a compulsory item - audit of the calculation and analysis of reputational risk. Compiled scheme of action needed to reputational risk.

Highlights

  • the related need to assess their risk of reputation that directly affect the value of the goodwill of the company is very important

  • which need to be analyzed in the course of the audit

  • to the problems associated with certain norms of economic security

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Summary

Исследование репутационных рисков при проведении аудита

1 кафедра экономики и экономической безопасности, Воронежский филиал РЭУ им. 67 а, 2 Воронеж, 394030, Россия 3 кафедра экономической безопасности и финансового мониторинга, Воронеж. 4 Воронеж, 394066, Россия кафедра управления социально-экономическими системами и бизнес-процессами, Воронежский филиал РЭУ им. 67 а, Воронеж, 394030, Россия кафедра менеджмента, Воронежский филиал РЭУ им. Российских предприятий, которые необходимо анализировать в процессе проведения аудита. Приведён перечень главных рисков у российских предприятий, таких как мошенничество, финансовые проблемы, банкротство, утечка информации, судебные иски, нарушение законодательства и трудовые споры, обвинения в отмывании денег, уклонение от уплаты налогов. Определено, что самыми значительными РС являются уклонение от уплаты налогов, нарушение законодательства и трудовые споры, обвинения в отмывании денег и судебные иски. Управление этими рисками должно иметь стратегический характер. В политику управления рисками необходимо внести обязательный пункт – проведение аудита с расчетом и анализом РС.

Study reputational risk in an audit
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