Organization and methodology of risk-oriented audit in tourism

The principles of a risk approach to the verification of business entities, the powers of control and supervision bodies in the field of tourism were disclosed. The features of entrepreneurial activity in tourism are characterized, their influence on the occurrence of risks and the methodology of audit. Systemic approaches to the study and evaluation of entrepreneurial risks of tourist organizations in the audit process have been formulated. Methods of risk-oriented audit of key business processes and functions of tourism organizations in accordance with international standards of tourism, audit and risk management are given. Recommendations were made to minimize and prevent economic, financial, legal and administrative risks, generalization and design of the results of the audit.
For students of socio-economic specialties (“Accounting, Analysis and Audit”, “Economic Security”, “Tourism”, “State and Municipal Administration”, “Economics”), students on the educational programs of undergraduate and graduate