Methodology for determining risk appetitis in the internal control system

The article is devoted to the most important category of the risk management system - the method of determining the risk appetite in the internal control system. The article defines the relationship between the concepts of "risk appetite", "risk capacity" and "risk tolerance". Due to the lack of a clearly defined methodology for assessing risk appetite today, most business owners have difficulties in determining it in practice. The authors made an attempt to develop an approach to assessing the risk appetite of an organization based on its quantitative expression based on the main financial indicators that have the greatest impact on various types of risks when they deviate from the threshold values.