Организация системы внутреннего контроля в банках
In this article we provide the results of a study on measures to prevent fraud in different countries. The article shows that the level of fraud in Russia is quite high. This is due to the low culture of doing business and the high bureaucratization of government authorities. Creating transparent schemes of interaction will help reduce the number of fraudulent schemes and build society. The article presents an algorithm for creating a non-fraudulent society using the theory of change.
At certain historical stages of the development of the Russian state, the legislator offers a different legal assessment of occult services. Thus, depending on the socio-political situation, these services were either recognized as criminal or received a neutral assessment. The authors on the basis of the analysis of the relevant norms of historical legal sources, as well as taking into account the current legislation and the peculiarities of the current situation formulate their own position on the specifics of criminal legal counteraction to occult practices.
This article presents the history of (the development of) the definition of fraud since times of «Russian Pravda» to the Criminal Code in 1903. The term «fraud» before appearing in the form in which it exists now in the Criminal Code took the difficult path of the composition formation and characteristic features. It is necessary that at that level of historical development criminal law has been adequately established criminological and economic situations and has good preconditions for further development and improvement, including through a more precise definition of legal concepts.
Current Russian criminal legislation does not provide specifications of liability for illegal corporate hostile takeovers (corporate raid). It provides only for sanctions for the infringements, such as arbitrariness, fraud, organization of criminal groups, giving bribes, abuse of authority, blackmail, forgery, etc. The article analyzes illicit potential of raider attacks; the most typical methods of their commitment are discussed, namely corporate blackmail, corporate hostile takeover in the course of bankruptcy, and strongarm takeover. The author underscores the negative impact of corporate raid on a countrys investment climate. Attention is paid to such a peculiarity of the national mentality, as the perception by managers of the organizations property complex as their own belonging, which stimulates hostile takeovers.
This article focuses on the empirical analysis of individual level predictors of organizational losses due to occupational corruption – intentional actions, in which employees misuse their influence in business transactions in a way that violates their duty to the employer or in order to gain a direct or indirect benefit at the cost of the employer. Although organizations suffer enormously from occupational corruption, so far no empirical studies link micro and macro data on occupational corruption together in order to explain what predicts these losses. In this study, I examine intra-class correlations for assessing the impact of micro- and country-level predictors of organizational losses due to occupational corruption, and propose a linear model for estimating micro level predictors since they account for the largest percentage in the variance of organizational losses. For the purpose of analysis, I have used the original global micro level data based on victimization survey on 1694 occupational corruption cases reported by certified fraud examiners of 37 countries between January 2002 and December 2011. The results determine that in order to prevent losses due to occupational corruption, organizations should care more about individuals they employ rather than the country or industry they operate in or organization type they have, although minor differences in issue-specific predictors inside and outside the US exist.