Issues of risk assessment in the organization of internal control of inventory in modern conditions

The article discusses the issues of risk assessment related to accounting and internal control of inventory in modern conditions. The risk assessment is given taking into account the requirements of RAS 5/2019 "Reserves". The main business processes associated with taking into account the MPZ and the risks inherent in each of them are highlighted. The role of internal auditors in the planning of internal control, risk assessment and internal control procedures of the MPZ is substantiated.