GRNTI 06.81 Экономика и организация предприятия. Управление предприятием
OKSO 38.05.01 Экономическая безопасность
BBK 65 Экономика. Экономические науки
TBK 77 Экономика. Бухгалтерский учет. Финансы
The article presents the author's view on the role of internal audit in the prevention of corporate fraud, the main aspects of the internal audit service. Attention is paid to the consideration of the General signs of corporate crimes. Corporate fraud is considered as a significant threat to the economic security of the company, and the organization of an effective internal audit system – as one of the mechanisms to prevent them.
Fraud, corporate fraud, economic security, threats to economic security, classification, risks, internal audit, internal audit standards
1. Dobrynina A. K. Code of corporate ethics as a preventive mechanism against corporate fraud / / economic and management Issues. - 2016. - №5. - P. 144-147. URL https://moluch.ru/th/5/archive/44/1531/.
2. Podolny N. Ah. Podolnaya N. N. Corporate corruption: justification of the problem. All-Russian journal of criminology. 2016. Vol. 10, № 3. p. 521-530.
3. The Russian review of economic crimes for 2016 "A look into the future with moderate optimism". Anatomy of economic crimes 2016: trends and prospects. Information from PwC official website [Electronic resource]. URL: https://www.pwc.ru/ru/events/2016/assets/final_result.pdf.
4. Information of the official website "Institute of internal auditors". International bases of professional practice [Electronic resource] URL: https://www.iia-ru.ru/inner_auditor/professional/.
5. Actnow D. V., Zotov N. A. Komarova, M. Yu. How to develop a corporate program for combating corruption, fraud and embezzlement. Edition 01.07.2017. Material from USS "system Lawyer". [Electronic resource.]. URL: https://www.1jur.ru/#/document/165/4548/qwert59/.
6. Guidelines for the development and adoption by organizations of measures to prevent and combat corruption (approved. Ministry of labour and social protection of the Russian Federation 8 November 2013). System GARANT [Electronic resource]. URL: http://base.garant.ru/70499600/#ixzz55fXYZczR.