Pavel Rozhkov

The paper presents the audit committee, its competence. The analogy between the Audit Committee and the Internal Control in the Bank. We consider the integrated risk management policy of «Sberbank of Russia».

In this paper proposed for the analysis and management of financial risks and operational use of financial leverage. According to this calculation is presented operational and financial leverage on the example of the company - the exporter presents the formula for calculating operational, the financial and aggregate risks. Presented in the article method of calculation of financial risks of the enterprise - the exporter presents an analysis of the three types of risk formulas linking financial leverage and financial risk.

There are many scientific and practical articles devoted to the problem of risk management. However, the questions of modern composition of the risk management policy are not widely covered, so the authors try to discuss these questions in the article.

Finance of commercial structures can be represented as a system of monetary relations on the formation, distribution and use of resources and revenues to ensure the reproduction process at a particular organiza-tion. Effective financial management organization is possible only in the planning of all financial resources, their sources relation-making business entity. Financial planning is closely linked with the planning of pro-duction and economic activity. The authors represent the method of financial planning at an exporting enter-prise.