Development of methodological approaches to risk management within the system of internal control of agricultural organizations

Abstract

In order to form methodological approaches to risk management of agricultural organizations, the article considers the grouping of risks according to various criteria, which allows them to predict them in a timely manner and minimize possible damage. A model of risk-oriented internal control is offered, the main purpose of which is to correctly identify risk factors that affect the production and financial results of an agricultural organization. Timely identification and assessment of potential risks will reduce losses caused by the impact of negative natural and climatic risk factors, and ensure the further stable functioning of agricultural production. The developed model of risk-oriented internal control will help to identify existing problems in the organization in risk management to ensure the efficient and continuous operation of an agricultural organization.