THREATS TO FINANCIAL SECURITY AND THEIR CLASSIFICATION

Abstract

It is substantiated that issues of classification of threats to financial security of enterprises, institutions and organizations are subject to more detailed analysis. First of all, it is necessary to separate the issues of threats posed by financial security to subjective and objective ones. It should also be borne in mind that subjective and objective threats can be considered both from the point of view of economists and from the point of view of lawyers. The article proposes to consider this difference. Traditionally to objective threats are placed those that are not related to the activities of subjects of law. They arise independently of the will of people and may occur unexpectedly and are not predictable. Objective causes of threats to financial security are earthquakes, floods, droughts, low and high temperatures, which require high costs of material resources to maintain the business cycle of enterprises, as well as to preserve life and health of people. Other objective phenomena such as strong wind, locusts, epidemics and epizootics are also included in objective reasons. Some of these objective threats may be somewhat predictable, for example, weather conditions, heavy rainfall, strong winds, etc. but you can not always predict the consequences and course of this or that natural phenomenon. It is proposed to subjective threats to financial security to relate the threats that arise as a result of actions of certain entities. In this case, it is possible to distinguish between direct subjective threats so mediated. For example, a low level of personnel qualification that provides financial legal relations at an enterprise can be simultaneously a direct threat to financial security, that is, there may be problems in the financial sphere at once, but this factor can also affect the further financial security of enterprises, institutions and organizations. It is proposed to define as one of the types of classification of subjective threats, which depends on the legal regulation of entrepreneurial activity by legislators and government and the consequences of the impact of such threats on the activities of enterprises, institutions and organizations. The threats to financial security are also proposed to be divided into external and internal ones, which may arise as a result of unlawful actions of state bodies and low level of organization of the activities of enterprises, institutions and organizations. At the same time, internal threats are divided into three levels. One of the ways to classify threats to financial security is also the severity of the consequences in the event of these threats becoming practical actions. It is proposed to divide these threats into high, significant, medium and minor ones. Threats may also differ in objects of attacks that affect the financial security. A separate type of threat is the threat to information that is closely linked to financial security. These threats can be directed to the steeling of confidential information relating to the movement of finance, making viruses and other programs that may affect the financial statements or penetration to the base of information to enterprises and use it for the purpose of theft. It is also possible to classify the threats to financial security by the stages of production activity of enterprises and organizations. Threats can be divided into those that can be realized with high probability, and those that exist, but can not be realized. There are also technological threats, personnel, information and a number of others. In general, the number of threats is large and it is growing. There are new types of threats to financial security that may arise depending on the state, enterprise development, level of personnel training, competitors, etc. As a result, one of the ways to prevent the impact of threats to financial security is to implement a careful approach to the organization of security services of enterprises, institutions and organizations.