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Study reputational risk in an audit

https://doi.org/10.20914/2310-1202-2016-4-404-409

Abstract

The introduction of international sanctions and the formation of intense competition among companies in the Russian market and the related need to assess their risk of reputation that directly affect the value of the goodwill of the company is very important. The article presents the main reputational risks Russian enterprises, which need to be analyzed in the course of the audit. The definition of "reputational risk", which is a challenge due to the problems associated with certain norms of economic security. Currently in economics there are no deep research on managing reputational risks of commercial structures. Is a list of the main risks for Russian companies, such as fraud, financial problems, bankruptcy, information leaks, lawsuits, violating the legislation and labor disputes, allegations of money laundering, tax evasion. It is concluded that the occurrence of at least one of reputational risks will inevitably lead to the gradual emergence of the rest. As well as a diagram the relationship reputational risks. Under the present scheme, identified reputational risks that arise in the financial problems of the enterprise. It was determined that the most significant reputational risks are tax evasion, violation of the law and labor disputes, allegations of money laundering and lawsuits. These risks are managed should have a strategic character. The strategic nature of the management can be achieved through the implementation of effective marketing communication policy. The risk management policy should be made a compulsory item - audit of the calculation and analysis of reputational risk. Compiled scheme of action needed to reputational risk.

About the Authors

M. N. Volkova
Plekhanov Russian University of Economics
Russian Federation

candidate of economical sciences, associate professor, department of еconomics and economic security, 

Voronezh branch, 67-a, K. Marcsa str, 394030



P. V. Samoilov
Voronezh state university of engineering technologies

candidate of economical sciences, associate professor, department of economic security and financial monitoring, 

Revolution Av., 19 Voronezh, 394066



E. A. Shubina
Plekhanov Russian University of Economics, Voronezh branch

candidate of economical sciences, associate professor, department of management of socio-economic systems and business processes, 

67-a, K. Marcsa str., 394030 Voronezh



S. S. Salamova
Plekhanov Russian University of Economics, Voronezh branch

senior lecturer, department of management,

67-a, K. Marcsa str, 394030 Voronezh



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Review

For citations:


Volkova M.N., Samoilov P.V., Shubina E.A., Salamova S.S. Study reputational risk in an audit. Proceedings of the Voronezh State University of Engineering Technologies. 2016;(4):404-409. (In Russ.) https://doi.org/10.20914/2310-1202-2016-4-404-409

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ISSN 2226-910X (Print)
ISSN 2310-1202 (Online)