Techniques for assessing the risk of violations in financial and business operations of higher education institutions
Abstract
Subject. The government of the Russian Federation is currently conducting a reform of the control and supervision system aimed at preventing corruption and reducing the administrative workload for subordinate institutions, including higher education institutions. The changes mainly involve transferring the control functions to higher education institutions by means of the internal control of financial and business operations. One of the key principles of the reform is the introduction of a risk-oriented approach to control activities, which requires knowledge of risk assessment techniques.
Purpose. To determine the risk assessment techniques used for assessing the risk of violations in the financial and business operations of higher education institutions.
Methodology. The study was based on the analysis of risk assessment techniques laid out by the standards of the Russian Federation. During the study, we determined the techniques that are the most optimal for the implementation of the risk-oriented approach to internal control of financial and business operations of state higher education institutions.
Conclusions. In our study, we performed an analysis and classification of risk assessment techniques that can be used for assessing the risk of violations in the financial and business operations of higher education institutions. We came to a conclusion that assessing the risk of violations is a dynamic process which requires the constant monitoring of risks, their reassessment and review over specific periods of time, as well as the analysis of the causes of the materialised risks and the search for new ones. The development of an efficient system for assessing the risk of violations in financial and business operations requires a unified methodology based on a comprehensive approach to choosing a particular risk assessment technique for every stage of the process.
Metrics
References
Петухов, Д. А. (2018). Методика планирования контрольных мероприятий во внутреннем государственном финансовом контроле с учетом-риск ориентированного подхода. Пермский финансовый журнал, (1), 44 – 58. [Petukhov, D. A. (2018). Methodology for planning control activities in the internal state financial control taking into account the risk-oriented approach. Perm Financial Review, (1), 44 – 58. (In Russian).]
Черкасова, Ю. И., & Макарова, С. Н. (2022). Государственный финансовый смарт-контроль: вектор на изменение методологических и технологических подходов. Вопросы региональной экономики, (4), 163 – 172. [Cherkasova, Yu. I., & Makarova, S. N. (2022). State financial smart controlling: a vector for changing methodological and technological approaches. Problems of regional economy, (4), 163 – 172. (In Russian).]
Садовничая, И. О., Рябых, Н. Е., & Калажокова, К. З. (2021). Риск-ориентированный подход к организации внутреннего государственного (муниципального) финконтроля. Самоуправление, (4), 130 – 133. [Sadovnichaya, I. O., Ryabykh, N. E., & Kalazhokova, K. Z. (2021). Risk-based approach to the organization of internal state (municipal) financial control. Self-Government, (4), 130 – 133. (In Russian).]
Матвеева, Е. Е. (2022). Риск-ориентированный подход при проведении государственных проверок. Экономика и предпринимательство, (7), 1353-1356. [Matveeva, E. E. (2022). Risk-based approach to government audits. Journal of economy and entrepreneurship, (7), 1353 – 1356. (In Russian).]
Тория, Р. А., & Коновалова, З. А. (2021). Риск-ориентированный подход при осуществлении финансового-контроля в сфере закупок. Пробелы в российском законодательстве, 14 (7), 82 – 88. [Toriya, R. A., & Konovalova, Z. A. (2021). Risk-Oriented Approach in the Implementation of Financial Audit in Procurement Activities. Gaps in Russian legislation, 14(7), 82 – 88. (In Russian).]
Леонова, Н. Г. (2018). Применение риск-ориентированного подхода при планировании плановых проверок. Наука и бизнес: пути развития, (10), 103 – 106. [Leonova, N. G. (2018). Application of risk-oriented approach to scheduling planned inspections. Science and business: development ways, (10), 103 – 106. (In Russian).]
Земцов, Т. А., & Сорокин, М. А. (2019). Планирование внутренних риск-ориентированных проверок. Аудит, (5), 19 – 24. [Zemtsov, T. A., & Sorokin, M. A. (2019). Planning internal risk-oriented audits. Audit, (5), 19 – 24. (In Russian).]
Хусаинова, Э. Ю., & Суранаев, Т. Ж. (2022). Риск-ориентированный подход во внутреннем аудите. Учет и контроль, (1-2), 2 – 10. [Khusainova, E. Yu., & Suranaev, T. Zh. (2022). Risk based approach in internal audit. Accounting and control, (1-2), 2 – 10. (In Russian).]
Султанов, Г. С., & Рашкуев, Ш. Т. (2022). Методика внутреннего аудита в организациях на основе риск-ориентированного подхода. Экономика и предпринимательство, (6), 1199 – 1206. [Sultanov, G. S.,& Rashkuev, Sh. T. (2022). Internal audit methodology in organizations based on a risk-based approach. Journal of economy and entrepreneurship, (6), 1199 – 1206. (In Russian).]
Астраханцева, И. А., Кутузова, А. С., Хомякова, А. А., & Ахматов, Х. А. (2021). Организация и методика проведения внутреннего контроля в высших учебных заведениях. Известия высших учебных заведений. Серия: Экономика, финансы и управление производством, (3), 49–58. [Astrakhantseva, I. A., Kutuzova, A. S., Khomyakova, A. A., & Akhmatov, Kh. A. (2021). Organization and methodology of internal control in higher educational institutions. News of higher educational institutions. Series: Economics, finance and production management, (3), 49–58. (In Russian).] https://doi.org/10.6060/ivecofin.2021493.550
Спиридонова, Н. Э. (2021). Риски деятельности бюджетного учреждения высшего образования, определяющие методику внутреннего финансового контроля. Международный бухгалтерский учет, 24(12), 1402 – 1424. [Spiridonova, N. E. (2021). Risks of activity of a budgetary institution of higher education that determine the methodology of internal financial control. International accounting, 24(12), 1402 – 1424. (In Russian).] https://doi.org/10.24891/ia.24.12.1402
Ендовицкий, Д. А., Головин, С. В., & Спиридонова, Н. Э. (2020). Особенности формирования системы внутреннего контроля в бюджетных учреждениях социальной сферы. Международный бухгалтерский учет, 23(5), 543–566. [Endovitsky, D. A., Golovin, S. V., & Spiridonova, N. E. (2020). Features of the formation of an internal control system in budgetary institutions of the social sphere. International accounting, 23(5), 543–566. (In Russian).] https://doi.org/10.24891/ia.23.5.543
Ishikawa, K. (1976). Guide to Quality Control. Tokyo: Asian Productivity Organization.
Федорова, А. В., Крылова, И. Ю., & Безукладова, Е. Ю. (2023). Использование графических моделей при анализе рисков. Экономический вектор, (1), 109 – 115. [Fedorova, A. V., Krylova, I. Yu., & Bezukladova, E. Yu. (2023). Using graphical models in risk analysis. Economic vector, (1), 109 – 115. (In Russian).] https://doi.org/10.36807/2411-7269-2023-1-32-109-115
Kirwan, B. A. (1994). Guide to practical human reliability assessment. London: Taylor & Francis.
Hollnagel, E. (1993). Human Reliability Analysis: Context and Control (Computers and People). London: Academic Press.
Малыгин, Д. В.(2019). Внедрение скоринговой системы и оценка рисков в Российской Федерации. Вестник Российского экономического университета им. Г.В. Плеханова. Вступление. Путь в науку, (1), 54-63. [Malygin, D. V. (2019). Introduction of the scoring system and risk assessment in the Russian Federation. Vestnik of the Plekhanov Russian Federation University of Economics. Introduction. The road of scienc, (1), 54-63. (In Russian).]
Литвиненко, К. Е. (2021). Преимущества и недостатки скоринга. Научно-исследовательский центр «Science Discovery», (2), 9-15. [Litvinenko, K. E. (2021). Advantages and disadvantages of scoring. Research Center «Science Discovery, (2), 9-15. (In Russian).]
Новожилов, Е. О. (2015). Принцип построения матриц рисков. Надежность, (3), 73-86. [Novozhilov, E. O. (2015). Guidelines for construction of a risk matrix. Dependability, (3), 73-86. (In Russian).] https://doi.org/10.21683/1729-2646-2015-0-3-73-86
Земцов, Т. А., & Сорокин, М. А. (2022). Оценка рисков в риск-ориентированных проверках подразделениями внутреннего аудита. Вестник Томского государственного университета. Экономика, (57), 129-144. [Zemtsov, T. A., & Sorokin, M. A. (2022). Risk assessment in risk-oriented audits by internal audit units. Tomsk State University Journal of Economics, (57), 129-144. (In Russian).] https://doi.org/10.17223/19988648/57/9
Петух, А. В., & Швырева, О. И. (2021). Построение стратегии аудита на основе картографирования и спектрального анализа рисков. Международный бухгалтерский учет, (11), 1276-1309. [Petukh, A. V., Shvyreva, O. I. (2021). Shaping an Audit Strategy Based on Mapping and Spectral Risk Analysis. International Accounting, (11), 1276–1309. (In Russian).] https://doi.org/10.24891/ia.24.11.1276
This work is licensed under a Creative Commons Attribution 4.0 International License.
