DEVELOPMENT OF KEY RISK INDICATORS FOR THE RISK MANAGEMENT PROCESS IN IT INDUSTRY ENTERPRISES

Introduction. In the context of modern rapid development in information technology and digitalization, IT industry enterprises face numerous challenges and risks that can adversely affect their operations. One of the key tools for ensuring the stable functioning of IT companies is effective risk management process. The processes of risk analysis and control involve the establishment of metrics and values against which potential threats will be assessed and monitored. In the risk management system, these metrics are referred to as key risk indicators (KRI). This article examines the methodological approaches to forming KRIs for IT enterprises, as well as their role in ensuring business process resilience and continuity in conditions of uncertainty and change. Purpose. The purpose of the study is to develop and substantiate key risk indicators (KRIs) for IT industry enterprises based on the risk classification previously developed and published by the authors. These KRIs can be effectively applied in the risk management process within IT companies, enabling timely identification, assessment, monitoring, and mitigation of risks. This approach will contribute to enhancing the resilience and competitiveness of enterprises in the dynamic environment of the information technology sector. Materials and methods. Research materials include: 1) best practices of leading domestic and foreign organizations in the fields of information technology and enterprise risk management; 2) articles and works written by Ukrainian and foreign authors who conduct research in the field of enterprise risk management; 3) previous publications by the authors of the article, which will be used as a classification basis. The following scientific methods were used in the research process: theoretical generalization and grouping: to characterize the concept of key risk indicators and their functions; formalization, analysis, and synthesis: to compare key risk indicators with key performance indicators and to develop indicators in accordance with the previously presented classification; logical generalization of results: to formulate conclusions based on the research conducted. Results. The scientific article outlines the sequence of forming key risk indicators that will be used in the subsequent processes of risk analysis and control for IT industry enterprises, along with their characteristics and the formation process. The proposed set of indicators will contribute to improving the risk analysis and control process and will be used as baseline metrics for assessing potential losses in the event of a risk occurrence and for making management decisions regarding their control. Discussion. In further research it is proposed to focus on the order of documentation and reflection in the accounts and in the reporting of expenses for remuneration of employees of the enterprise, as well as the development of appropriate methods of their analysis. This will improve the methodology and organization of accounting and cost analysis of employees.