Introduction. Risks typical to all spheres of human activity – is no exception and activities associated with accounting. According to experts of economic security to the most significant threats from a professional accountant risk, include unreliable accounting information provided in an open account (manipulation of financial performance); low adaptability of institutional provisions accounting to fulfill the tasks of economic security; imperfection of methodological tools in ensuring economic security needs. The high degree of profession accountant risks and his responsibility to the users of accounting information needs recognition of professional enterprise risk category «Professional Accountant risk» and the development of economic policy of its management. Purpose. The purpose of the article is to explore the features of professional accounting risk management in economic security system of the enterprise. Methods. Formal-logical method; monographic and comparative methods; method of theoretical generalization; ordering method. Results. The modern professional risk management mechanisms caused by the activities of the staff and substantiates the expediency of integration with the accounting system of special inspection techniques inherent economic security as tools prevent occurrence of occupational risks accountant are offered. The study formed components of economic policy in the company of professional accountant risk management and determined the most reasonable methods to minimize or neutralize them. Originality. It is proved that the main methods of professional accountant risk management are diversification, professional backup and insurance risk. The use of a particular method depends on the degree of risk, its root causes and decisions taken by management to minimize or neutralize the risk. Conclusion. Our studies make it possible to assert that the current management system imposes ISSN 2076-reasonable requirements of financial service and economic security in terms of formation of information about the risks associated with the activities of staff. In this regard, the paper offers a mechanism of interaction between accounting systems and economic security through the exchange of information on developments related to professional risk management accountant. The main instruments of this interaction are the special test methods inherent economic security, which are used in determining the probability of occurrence of occupational accountant risks to: prevent the emergence of negative trends caused by the activities of staff related to the intentional or unintentional manipulation credentials; early detection disloyal to the enterprise-minded people; ensure reliable protection of commercial secrets of the enterprise; combating the commercial espionage and so on.

Ключові слова

economic security; risk of professional accountant; falsifying financial performance; leakage of confidential information; unqualified professional judgment; professional risk insurance


The questionnaire for the study and implementation of accounting and analytical support for the system ofeconomic security of business entities. (2010). Kyiv: USPP.

International consulting agency PwC. (n.d.). Global economic crime survey: according to PwC. Retrieved from

Bernstain, L.A. (1996). Financial statement analysis: theory, practice and interpretation. Moscow: Finansy istatistika.

Chyzhevska, L.V., Vyhivska, I.M., Dykyi, A.P. & Skakun, L.S. (2011). Accountant professional activities:outsourcing, risk, information security. Zhytomyr: ZhDTU.

Shevelev, A. E. & Sheveleva, E. V. (2011). Risks in accounting. Moscow: KNORUS.

Mathews, M. P. (1999). Accounting theory. Moscow: Finansy i statistika.

Solomanidina, T. O. & Solomanidin V. G. (2011). Personnel security companies. Moscow: Al'fa-Press.

Chalyj, I. (2004). As milked the sacred cows of accounting. Buhgalter, 5, pp. 42-46.

Повний текст: PDF


  • Поки немає зовнішніх посилань.
2015 4 12   24 33
2016 1 2   3 4
2017 1 2 2 (Ч.2) 3 4 (Ч.1) 4 (Ч.2)
2018 1 2   3 4  
2019 1          



Зміст журналу