Ідентифікація ризиків у системі бухгалтерського обліку підприємства
Risk identification in the company’s accounting system

Summary/Abstract: Introduction. The study is important due to risks occurring in the company’s accounting system. Risks are caused by a complex of external and internal threats for business. The purpose of the article is to suggest and improve the classification of risks in accounting theory and finance. Methods. The methods of accounting, probability theory, financial management and financial analysis are used in the paper. Results. The author undertakes a critical analysis of the essence of risks in finance and accounting. The author has offered his definition of risks. The study reveals many classifications of risks on various features and proposes own grouping of risks in the accounting system of the enterprise which is based on the proposed classification. The article deals with a system of indicators which can be used to predict the presence of external and internal risks to the company. Identification of risks in the system of accounting within the author approach has been realised to the regional energy supplier PJSC ≪DTEK Dniproenergo≫. It has been found that in 2013-2014 the risks of external and internal character were growing. Conclusions. A critical analysis of risks, its classification by different features and identification of risks enable managers to increase the quality of data in financial and non-financial statements. This, in turn, improves the management system of companies.

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