Abstract
An audit of economic security helps to prevent corruption, as well as an assessment of awareness in the struggle against corruption. Audit can promote the implementation of ways to protect the economy of the construction industry against corruption. The authors pay special attention to the problem of the construction industry in Russia. Practical questions of the audit of economic security, which are considered in the article, solve the problems of financial control in the system of anti-corruption policy. The purpose of this study is to develop an audit mechanism for economic security, as a system to prevent internal and external threats and risks. The main concept of the research is aimed at the formation of an audit of economic security in the construction industry. Effective work to prevent corruption in the relations of construction organizations is ensured by the formation of an internal control system to prevent the causes of corruption in the construction sector. It is necessary to take into account the fact that analysis of risk factors at the level of the operating segment in the construction industry can contribute to the development of this area.
Highlights
Depending on the financial and industrial development, the degree of centralization of management of the economy and the social sphere, the financial control systems in different countries have significant differences.Compliance by construction organizations with existing legislation, disposal of property entrusted to them should be controlled
Numerous publications and studies of our foreign colleagues prove the fact that the young audit history of Russia is interesting to the world community
In 2016, the concept of further development of audit activity was adopted in the Russian Federation, which determined the future development of audit in Russia [12]
Summary
Compliance by construction organizations with existing legislation, disposal of property entrusted to them should be controlled. That is why in all developed countries such attention is paid to the organization of financial control of all aspects of economic life. Its condition largely determines the level of development of society and its productive forces, has an impact on the development of related industries of material production. This industry has a significant specificity associated with such features of pricing, as a link to normative and estimate bases with various possibilities for recalculation of prices and is intended for renewal of production assets, development and improvement of the social sphere, reconstruction, modernization and technical re-equipment of production
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