DOI: 10.33917/mic-1.126.2026.67-70

The present article substantiates the relevance of introducing a risk-oriented approach and industrial safety management systems in the context of increasing industrial and organizational risks. Particular attention is paid to forming a strategy for the development of an industrial safety system, assessing the level of its maturity and applying audit as an effective tool for professional risks management. It is shown that transition from a reactive model of occupational safety to proactive management system, based on risk prevention, contributes to reducing the level of injuries and developing a culture of industrial safety.

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DOI: 10.33917/es-8.166.2019.30-37

The article dwells on the current trends in regulating activities of the audit market entities, resulting from peculiarities of the current stage in development of the audit services market in Russia. The subjects of audit activity are auditors and audit organizations, in particular, companies providing audit services to socially significant economic entities: credit and insurance organizations, non-state pension funds, state-owned companies, state-owned corporations, organizations with a state ownership share of over 25%, as well as companies disclosing their consolidated financial statements. Among the main dysfunctions of the audit services market, that influence the regulation of audit entities, the author underlines less attractiveness of the audit profession for young professionals, an annual decrease in the number of auditors and audit organizations, uneven distribution of the number of clients and revenues in the audit market and prices dumping for audit services. Based on the analysis results, the author suggests ways for improving the audit regulation in Russia, paying special attention to the need for greater interaction of audit regulatory entities — the state and self-regulatory organizations of auditors