Abstract
The results of the struggle of anti-corruption bodies against corruption crimes are analyzed. It has been established that corruption crimes are of various natures and have tended to increase rapidly in recent years, especially crimes related to misappropriation, embezzlement or misappropriation of property through abuse of office. At the same time, the number of indictment proceedings and convicted persons (according to the sentences that have come into force) is decreasing from year to year. It has been found that most often corruption crimes are committed by law enforcement officers and most of them are related to bribery. It is established that compliance with international corruption is an effective tool for combating corruption, which, at first, has gained wide practical application as a management technology. It is determined that compliance is currently widely used by domestic financial institutions and companies focused on Western markets in order to prevent, detect and minimize the consequences of corruption schemes. The need for synergies between external and internal control in order to detect and prevent corruption in the use of public funds is pointed out. The necessity of introducing the compliance function into the system of internal control of budgetary institutions in order to combat corruption, which permeates all areas of public finance, is substantiated. It is proposed to entrust the implementation of the compliance function in the budget institution to a specially appointed person or a structural unit. The priority actions of the management of the budgetary institution for the formation of its own unique compliance control system have been identified. It is noted that it is necessary to form the perception of compliance as an integral function in the management of the budgetary institution, especially as a function of assistance, not punishment. Further directions of scientific research related to the development and formation of the compliance function of the internal control of the budgetary institution, aimed at combating corruption and promoting legal, economic, efficient, effective and transparent use of public finances.
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