The article is devoted to the aspects of making managerial decisions in conditions of uncertainty, that is, the market. The importance of making correct and timely management decisions can not be overemphasized, since it is they who maximize the utility function of the subject of the legal relationship (profitability, profitability, stability of development, etc.). So, in the conditions of market reality, when the subjects of legal relations tend to maximize their profits, and the state tries to create conditions under which benefits for society will be the most important aspects of managing business security, namely, the possibility of making a correct, useful and timely management decision. The authors developed a model for the adoption of operational, tactical and strategic relevant management decisions, which allows assessing the impact of all the numerous factors, like the external environment (state, counteragents, suppliers, contractors, consumers, intermediaries, commercial organizations, trade unions, customers, competitors, etc.) that affects the regulatory and legal activities of the firm, the determination of the value of its absorbed materials and services, the profit received from customers; (specific features of the organization of the production and management structure of the subject of the legal relationship), which determines the main directions of the development of the subject of the legal relationship and the effectiveness of its work. This model also allows us to implement the mission of the company by using the relevant information obtained in the fractals of space and time fractures and taking into account economic tasks, implementing the business strategy adequately by planning all possible options with special consideration for all factors affecting the legal relationship, reflecting and visualizing all these events with the capabilities of solutions through the effective management of business security, and then take operational, tactical and strategic relevant decisions.

The article is devoted to the study of the system support of economic security in conditions of risk and uncertainty. It is the effective identification of risk situations in the economic security system that allows to maximize the utility functions of legal entities, eliminating the challenges, threats and risks. An important aspect here is an understanding of the fact that identification of risk situations begins with work on challenges, goes into work on threats and ends in working on risks in order to maximize the stable development of the subject of the legal relationship. The authors determine the factors that affect the operational, tactical and strategic activities of legal entities with an emphasis on inherent risks; presents the main problems that constitute the basis for the creation of a system of economic security; the prerequisites for the development of identification of risk situations for the purpose of identifying the competitiveness of subjects of legal relations in the system of economic security are disclosed; a methodology for identifying risk situations in the system of economic security, which systemizes risks into three groups (operational, tactical and strategic), characterized by eight sections (principles, identification of situations and risks, interrelation of indicators and risks, accounting and analysis systems used, indicators of risk assessment and attractiveness), which ensures the effective adoption of operational, tactical and strategic decisions in a context of risk and uncertainty.

Audit in the system of economic security allows one to maximize the utility function of two services, namely the service of economic security and that of internal audit. Harmoniously combining on the subject of legal relations and mutually complementing each other they are able to neutralize both external and internal threats and achieve satisfaction of interests in the economic sphere. As by the economic security one can mean as a certain economic status, wherein a subject of the legal relations gets a relevant mechanism providing the solution of bilateral problem of rarity (of request) and output (of offer), with a special accounting and use of external and internal factors enabling to neutralize threats and at the same time to ensure the maximum effectiveness of the operating, tactical and strategic aspects, it is the audit allows one to obtain and provide the factors that are necessary to optimize the economic system as a whole. This article presents some of the threats connected with the external and internal audit, as well as proposes measures to remove them, identifies the site of audit in the system of economic security and the structure of the legal relation subject, discloses the structure of the functional components of economic security, represents a principle of attribution of all expenses and losses on the guilty persons and explains the importance of reserve system and congruence of officials and owners of legal relation subjects.

Control in the field of economic security to optimize the relevance of the use of the internal audit service by expanding its functions and roles of orientation to objects of protection and the sources of threats, with a competent distribution of the priorities of the operational, tactical and strategic plan, complete independence from other services congruence goals by the subject of legal relations. Thus, an audit in the area of economic security is expanding its function, that is, from the study of the risks of a limited number of processes to comprehensive coverage of all the processes of legal entities. To achieve this effect are determined and fixed at a specific regulatory subjects of legal relations and the role of the audit function, introduced a mechanism of disclosure of sources of internal and external threats to economic security, and highlights the most significant objects of protection for the internal audit service in the field of economic security. With particular emphasis on finance (external and internal), taxes (tax asymmetry), property (tangible and intangible), legal (both external and internal). All this provides a specific legal entity effective mechanism to detect and leveling of both external and internal threats, which gives undeniable advantages in a competitive environment.