THE SPECIFICS OF RISK ASSESSMENT IN THE INTERNAL CONTROL SYSTEM OF OIL ORGANIZATIONS

The article considers the features of risk assessment of the internal control system (ICS) in organizations of the extractive industry (ОEI). The features associated with unique production risks, which in turn require special control procedures, are described. The procedures at the planning stage of assessing these risks during an external audit are analyzed, and the need to involve experts in checking the effectiveness of the ICS is assessed. Methods for assessing the effectiveness of control are proposed, including using a numerical scale when conducting an external audit.