Антикоррупционный комплаенс в организациях: причины внедрения и роль в предупреждении преступлений коррупционной направленности
The article analyzes the moral considerations, legal and market incentives for organizations to implement anti-corruption compliance. It also assesses the role of anti-corruption compliance in prevention of corruption offences.
The Handbook of Business and Corruption provides an overview of corrupt business practices in general and, more particularly, in different industry sectors, considering such practices from an ethical perspective.
In December 2012 Russia enacted important amendments to the Federal Law titled: “On combating corruption,” which came into force on January 1, 2013. This Law established obligations for all companies in the Russian Federation to have anti-corruption compliance policies and take measures to prevent corruption.
This article is devoted to the control environment in the context of the internal control system of the enterprise. The author defines the system of internal control, describes internal control elements. There is a detailed description of the elements of the control environment of the enterprise in the article. This article also contains information how to make control environment assessment.
The author analize implementation of the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions of 1977 in the United Kingdom and in the United States. Special attention paid to the influence of the Convention on the development of anti-corruption compliance control in companies, to the liability for corruption offenses and application of the UK and the US anti-corruption law to foreign companies.
Usually in service systems with bids for proceeding in the queue interactions between players are ignored, and symmetric information is assumed. The aim of this paper is to explore the influence of communication between players on the total amount of bribes. Preliminary results show that under imperfect information interactions in groups and the properties of the utility function and key parameters are relevant for the equilibrium level of corruption in the system.
In this article investigated the formation and development of the internal audit as one of the forms of internal control. Increased the role of internal audit in risk management processes is shown by identifying opportunities to improve business efficiency.