FOREIGN AND DOMESTIC EXPERIENCE IN ORGANIZING INTERNAL CONTROL AND RISK MANAGEMENT SYSTEMS IN TELECOMMUNICATIONS COMPANIES

In connection with the need to introduce effective management tools in the activities of telecommunication organizations of the Russian Federation in the context of digitalization, the study of methods for constructing and operating internal control and risk management systems abroad is of particular importance. In parallel with the increasing complexity of the economic environment and the transformation of business processes among telecom operators, the demand from stakeholders for improving internal control mechanisms is growing. The current state of the internal control system among domestic telecom operators requires rethinking and adaptation, taking into account modern scientific approaches, as well as relevant experience accumulated in foreign countries. The subject of analysis is internationally recognized standards in the field of internal control and risk management, such as ISO, FERMA, COSO. The use of these standards allows optimizing the management processes of companies in the telecommunications sector, implementing modern control models, and ensuring effective identification, analysis and minimization of potential threats to business. All these standards are united by the principle of risk-oriented activity management, which contributes to their widespread use. Depending on the strategic objectives of the organization, both individual elements of standards and their combination are applied in order to achieve the best results, taking into account the specifics of the market and corporate environment.