Risk auditing of management decisions in tourism and development of its reduction measures

The article discusses the reasons for management risks and missteps in making management decisions, justifies the need for their audit. The subject of auditing management decisions related to tourism services is justified. The essence of management risks and requirements for management decisions are described. Management risks are classified at the strategic and tactical decision-making level. A comparative analysis of modern methods for calculating the effectiveness of management decisions based on the definition of economic indicators, achievement of final results and goals is provided. A methodology has been developed to verify compliance in the tourist organizations under study with the decision-making process and stages of management procedures, recommendations for improving risk management. Recommendations are made for developing a risk management program aimed at effective and continuous risk management and is a key tool for improving the efficiency of business processes. The need to implement standards for the purpose, identification and effective methods of influencing the risks of a tourism organization, planning and making management decisions, eliminating or minimizing losses is justified. Proposals are made for the selection of criteria for assessing the effectiveness of risk management for the main components of management activities and their merits are emphasized. A group of indicators for integrated evaluation of management decision-making effectiveness is reviewed in detail, and proposals are made to optimize risk control procedures, update their criteria and document.