ANTI-CORRUPTION POLICY OF COMMERCIAL ORGANIZATIONS: ORIENTATION, ESSENCE, AND POSITION OF INTERNAL CONTROL
Karagod V.S.1, Golubeva N.A.2, Erokhina E.I.3
1Member of Dissertation Councils on Economics, Russia, Moscow, Doctor of Economics, Professor, Russia, v.karagod@yandex.ru
2Candidate of Economic Sciences, Docent, Peoples' Friendship University of Russia, Russia, golubeva_na@pfur.ru
3Candidate of Economic Sciences, Plekhanov Russian University of Economics, Head of directions JSC Kommersant, Russia, erokhinaei@mail.ru
Abstract
In modern Russia, the widespread prevalence of corruption has become a threat to national security, hindering the implementation of democratic reforms and undermining the authority of the government and the state among the country's population and the world community [22]. According to Transparency International, which publishes annual indices of the level of corruption in different countries, Russia is at 138 out of 180 possible positions, together with Papua New Guinea, Lebanon, Iran, Guinea and Mexico [11]. Corruption is not just a combination of certain illegal and selfish acts, but a particularly dangerous “social evil generated by the deep social contradictions of society, the state and its institutions” [7, p. 303]. A ten-year (since 2008) systematic tightening of the anti-corruption orientation of Russian legislation [15], [16], [18], [19], aimed at eradicating corruption, reducing the risks of its manifestation brought informational publicity to the results of the fight against it [3].
The ultimate goal of this research is developed practical solutions to improve the anti-corruption policy of commercial organizations in the Russian Federation, as well as the development of methods for implementing internal audit in the Russian Federation.
Keywords: audit, anti-corruption policy, internal control, internal control system.
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