| | | | PROBLEMS OF MODERN ECONOMICS, N 4 (72), 2019 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Kolechkina I. P.
Assistant Professor, Chair of Economic Security and Management, T.F. Gorbachev Kuzbass State University of Technology (Belovo branch), PhD (Economics)
Napliokova T. K.
Senior lecturer, Chair of Economics and Management, Kemerovo State University (Novokuznetsk Institute branch)
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| | | The article discusses specific features in internal auditing and control that can be used to prevent and counteract corruption in an organization. Corruption as a socio-economic phenomenon is present throughout the world, including Russia; lowering the level of corruption is a most important element of increasing the country’s economic security and growth of the national well-being. The article investigates the use of internal control in organizations with a high level of corruption risk, defines characteristics of the internal control model with regards to dealing with corruption risks, and describes elements of the internal control system that help reveal corruption risks in an organization. | | Key words: corruption, risks, internal control, internal auditing | | Pages: 65 - 67 |
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