Модель організації на підприємстві системи комплаєнс-контролю як інструменту підвищення його безпеки

Abstract

The article substantiates the relevance of the introduction of a new risk management model at enterprises – a compliance control system, the peculiarity of which is that risk management becomes comprehensive and coordinated within the whole company. The article is aimed at developing and substantiating the model of organization of the compliance control system at the enterprise, which is based on the division of risk zones. Methodological scientific approaches to definition of concept and functions of compliance control according to the functional, process, system and effective approaches are analyzed. The model of organization of the compliance control system at the enterprise is proposed, which, unlike existing ones, is based on a clear division of the acceptable risk zone (the maximum level of residual risk that an enterprise can take on without a threat to its existence), which includes risk appetite and risk tolerance (an additional amount of residual risk that the company is ready to take if measures are taken to minimize risk), and an unacceptable risk zone that begins with exceeding the compliance price over compliance losses. In order to make decisions on mitigation of risks at the enterprise, it is proposed a methodology for the formation and implementation of a compliance control system. The developed strategies for each stage of compliance control implementation are effective and can be used at any enterprise in order to reduce risks and increase economic security.