Analytical possibilities of the risk report of the organization
Abstract
Рurpose: of the research is to substantiate the analytical capabilities of the proposed form of the internal risk report of the organization. The procedure for disclosing information about risks and ensuring its analyticity is currently extremely popular, primarily in public joint-stock companies. Discussion: the issues of risk disclosure, taking into account the specifics of documenting and communicating this information in the organization are discussed in the article. It justifies the application of a complex of indexes that can be determined due to the risk report. Results: аnalytical possibilities of the proposed form of the risk report are disclosed, the set of indexes is substantiated, which may be calculate due to data from the risk report. «Analyticity» of the information disclosed in the report will contribute to the timely identification of problems of the company’s activity and response to them in order to eliminate or prevent negative events. Information on risks in some part defined in the company may be disclosed in the accounting (financial) statements for external users.