МЕТОДИКА АНТИКОРРУПЦИОННОГО АУДИТА: ВОПРОСЫ ТЕОРИИ И ПРАКТИКИ

Abstract

The article actualizes the problem of conducting an anti-corruption audit as a way to identify corruption risks and a tool for preventing corruption manifestations both in the field of public administration and in the implementation of commercial activities. The main stages of the anti-corruption audit methodology are highlighted and characterized: planning the audit; verification (on-site data collection); drawing up a report on the results of the audit (reporting); development of corrective measures (elimination of consequences and verification of implementation). The methods of conducting anti-corruption audit are disclosed: data collection is obtaining reliable information on the implementation of anti-corruption measures; observation is a purposeful and systematic perception of processes and phenomena in the field of combating corruption, the results of which are recorded by an observer (auditor, expert); Evaluation is a process aimed at identifying (as systematically and objectively as possible) the appropriateness, effectiveness, productivity, value (added value), sustainability of anti-corruption measures and / or the impact of their intervention; forecast is a judgment about the likely state of anti-corruption activities based on special scientific research (forecasting).
 Special attention is paid to such anti-corruption audit techniques as: conducting anti-corruption expertise; voluntary assessment of knowledge of anti-corruption legislation is traditionally associated with testing the relevant categories of workers and employees; voluntary psychophysiological research using a polygraph; use of focus groups; analysis of messages from citizens received on hot lines about corruption facts; the state of posting on the official websites of federal executive bodies in the information and telecommunications network «Internet» up-to-date information on measures to prevent and combat corruption.