RISKS OF THE ECONOMIC SECURITY OF THE ENTERPRISE UNDER DIGITALIZATION CONDITIONS

Abstract

The article determines that digitalization causes a change in the organizational structure of any business entity. The relevance of risk analysis and forecasting stems from the very goal of digitalization – changes in the logic of business processes and the transition of a business entity to risk-oriented management based on the implementation of digital technologies and big data analysis. Under such circumstances, in addition to the already classified threats to economic security in the process of digitalization, new, as yet unidentified threats may arise. The article outlines external and internal risks in the field of economic security, which can affect the financial results of the enterprise in the conditions of digitalization. External risks are described in terms of the following groups: political, socio-economic and threats to national security. Internal risks were studied by the following groups: legal, structural, business entities (organizational) and individuals. It has been established that the classical approach to the study of economic security risks does not involve the study of issues related to digitalization, which is not entirely correct, because the modern realities of conducting business require a separate allocation of risks associated with it. Accounting for digital risks is able to change the set of functions of a business entity and even the architecture of the market. A ranking of risks in the context of maintaining a stable financial state of the enterprise is proposed, and we have identified possible risks in the conditions of digitalization by types of sustainability: economic, technical, digital, innovative and energy efficiency sustainability. The use of a risk-oriented approach will improve the efficiency of the enterprise, maintain a stable position, and minimize errors when making management decisions. It is also necessary to note such an aspect as the complexity of state control over the correctness of tax assessment and the formation of the tax base in the conditions of digitalization of business, because most of the flows go into the digital space and do not fall into the field of view of tax authorities. It is substantiated that the most important effect, from the point of view of the coordination of business processes, is the integration of all management processes into one. It should also be noted that the effect of digitalization will take place when the use occurs on a macro level. Any institutional change will cause not only a review of the nature of the process, but also a transformation of relations between all participants involved in it.