INTERNAL CONTROL: GENERAL ANTI-CORRUPTION APPROACHES
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
Within the framework of this research, it is necessary to solve the problem of introducing the anti-corruption vector of internal control in the organization, starting with understanding the existing approaches to the control itself, both the management function and the creation of its system modification by famous researchers and practitioners. It can be stated that today there is not a single state for which anti-corruption issues would not seem significant, for the Russian Federation this problem is one of the most relevant.
The purpose of the research is to develop an effective methodology for conducting an internal audit, in terms of implementing anti-corruption control of an economic entity.
Keywords: functional and administrative subordination of the internal audit service, internal audit, organization of the internal audit service
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