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The purpose of the research paper was to develop a universal residual risk assessment tool based on the use of risk control measures related to Covid-19 in order to determine the state of organizational resilience of individual industries or organizations. The article proposes and analyzes a pandemic residual risk assessment tool, which is a simple and universal source for residual risk estimation based on a five-step consequence/probability matrix, a five-step hierarchy of risk controls, and a general formula for calculating residual risk. The me