INTERNAL CONTROL: GENERAL ANTI-CORRUPTION APPROACHES

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.

Publisher
INT ORGANIZATION CENTER ACAD RESEARCH
Language
English
Pages
195-204
Status
Published
Year
2020
Organizations
  • 1 Dissertat Councils Econ, Moscow, Russia
  • 2 Peoples Friendship Univ Russia, Moscow, Russia
  • 3 Direct JSC Kommersant, Moscow, Russia
Keywords
functional and administrative subordination of the internal audit service; internal audit; organization of the internal audit service
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