Antibribery Management: Anticorruption Compliance Controls in Organization

Vera Cherepanova

doi:doi:10.12737/article_58f0725cc13f76.42512611

UDC 65

Antibribery Management: Anticorruption Compliance Controls in Organization

Published в Auditor · Volume 3, Issue 4, 2017 · Pages 34–39 · Rubrics: INTERNAL AUDIT. INTERNAL CONTROL

DOI 10.12737/article_58f0725cc13f76.42512611

Received: 14.04.2017 Accepted: 28.04.2017 Published: 28.04.2017 Language of publication: RUS

Authors

Vera Cherepanova ¹

1 Russian Federation

ABSTRACT

In the article the author provides a review of the concept of bribe and its types in the context of Russian and international exterritorial anticorruption legislation. The article discusses the forms under which bribery may appear in day-to-day business operations of an organization.

KEYWORDS

compliance antibribery controls bribe anticorruption compliance gifts and hospitality expenses compliance controls.

Information Text References

Authors:

1. Russian Federation

Type:

Article

Pages:

from 34 to 39

Status:

Published

Subject area:

UDC 65

Language:

Russian, English

Keywords:

compliance, antibribery controls, bribe, anticorruption compliance, gifts and hospitality expenses, compliance controls.

Text

Согласно оценкам Всемирного Банка, ежегодный объем взяточничества в мире составляет более 1 трлн долл. США [1]. Взяточничество оказывает влияние на все аспекты жизнедеятельности общества, приводя к значительному снижению эффективности бизнеса и создавая препятствия для экономического роста.

References

1. Oficial'nyy sayt Vsemirnogo Banka [Elektronnyy resurs]. URL: http://www.worldbank.org/ en/topic/governance/brief/anti-corruption (data obrascheniya: 06.03.2017)

2. Cherepanova V.A. Komplaens-programma organizacii. - M.: Infra-M, 2016. - 288 s. EDN: https://elibrary.ru/WXCBNX

3. Oficial'nyy sayt organizacii ISO [Elektronnyy resurs]. URL: https://www.iso.org/iso- 37001-anti-bribery-management.html (data obrascheniya 06.03.2017)

4. Metodicheskie rekomendacii po razrabotke i prinyatiyu organizaciyami mer po preduprezhdeniyu i protivodeystviyu korrupcii. Utverzhdeny Ministerstvom truda i social'noy zaschity RF 8 noyabrya 2013 g.

5. DOJ et al. FCPA Resource Guide. [Elektronnyy resurs]. URL: https://www.justice.gov/criminalfraud/ fcpa-guidance (data obrascheniya: 06.03.2017)

6. Ugolovnyy kodeks Rossiyskoy Federacii ot 13.06.1996 № 63-FZ (red. ot 07.02.2017). St. 204 (v red. ot 03.07.2016 № 324-FZ)

7. Ugolovnyy kodeks Rossiyskoy Federacii ot 13.06.1996 № 63-FZ (red. ot 07.02.2017). St. 291.1 (v red. ot 03.07.2016 № 324-FZ)

8. Sharova S.A. , Uiver K.S., Bregman R., Kollini G.S. Antikorrupcionnoe regulirovanie v Rossii i SShA // Zakon. - 2015. - № 5. EDN: https://elibrary.ru/TTYZGL

9. The Economist. The Big Mac Index [Elektronnyy resurs]. URL: http://www.economist.com/ content/big-mac-index (data obrascheniya: 06.03.2017)

10. Werner C. ‘Gifts, Bribes, and Development in Post-Soviet Kazakhstan’. Human Organization, 59(1), pp. 11-22.

11. Ambrozhevich O. Komplaens. S nim ili bez nego // Vestnik NAUFOR. - 2011. - № 9. - S. 54-60.

12. Dobrikova E. Antikorrupcionnyy komplaens: kak izbezhat' obvineniya vo vzyatke [Elektronnyy resurs]. URL: http://www.garant.ru/article/606329/#ixzz41eFZi0wA (data obrascheniya: 11.03.2016)

13. Gilbert D.U., Rasche A. and Waddock S. Accountability in a global economy: the emergence of international accountability standards, Business Ethics Quarterly 21(01) 2011, pp. 23-44.

Доступ и загрузка

🗂 JATS XML ❝ To cite 📎 Citations

—

Views

—

Downloads

Citations

Индексируется в

RI RINC Indexing database

Indexing and databases

RINC →

Antibribery Management: Anticorruption Compliance Controls in Organization

Confirmation

Регистрация