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Документ Comparative Description of Risk-Management Standards COSO and FERMA(2022) Zhmai, Oleksandr V.; Shkurateniuk, N.; Жмай, Олександр ВолодимировичAt present risk-management as a means of improving the effectiveness of a company is one of the most relevant activity for any enterprise. Today’s companies, one way or another, constantly face certain risks – market, credit, operational, fi-nancial, political, etc. Considering this, in managing an organization it’s impossible to avoid strategic and operational risk-management plan-ning which, in turn, is based on risk analysis and integration of risk management into the overall company management system.