Assessment of the economic security system of «TransLogistik» LLC

Abstract

In this article, the author considers the system of economic security of TransLogistics LLC. The article is aimed at analyzing and evaluating the effectiveness of the SES of the specified enterprise. The author notes that enterprises operating in the transport and logistics industry are characterized by the presence of a large set of business processes, which, in turn, increases the number of vulnerabilities and increases the possibility of fraud. The article presents a list of departments responsible for fraud detection within the enterprise in question. Special attention is paid to the issue of information security. According to the author, this is due to the fact that disclosure of information can lead to significant financial and reputational costs. It is noted that the activity of the economic security service is based on the charter of the company and the policy of information security. The author also focuses on the fact that in building a system of economic security, compliance control plays a particularly important role, which establishes the compliance of the activities of an economic entity with acts of the legislative framework. According to the author, the frequency and forms of fraudulent activities largely depend on the organizational structure of the enterprise and ongoing business processes. An analysis of these aspects will make it possible to determine at what stage and by whom a particular offense is committed, as well as to timely implement measures to eliminate them and further prevent them at the identified stages. The author argues that the fraud matrix is a practically useful and effective tool in this case. The article details the meaning of this matrix and the principles of its compilation. The most common form of corporate fraud, according to the author, is partnership actions that do not comply with contractual obligations or concealment by them of true information about their financial situation. The article provides a relevant example and the consequences of this form of fraud. In the final part of the article, the author formulates conclusions regarding the effectiveness of the instrumental apparatus used to combat corporate fraud.