2022, Vol. 9, No. 4. - go to content...

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DOI: 10.15862/22ECOR422 (https://doi.org/10.15862/22ECOR422)

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Abramov A.S. Improving measures to combat corporate fraud on the example of a logistics company. Russian journal of resources, conservation and recycling. 2022; 9(4). Available at: https://resources.today/PDF/22ECOR422.pdf (in Russian). DOI: 10.15862/22ECOR422

Improving measures to combat corporate fraud on the example of a logistics company

Abramov Artem Sergeevich
Financial University under the Government of the Russian Federation, Moscow, Russia
E-mail: abramovartem2002@gmail.com

Academic adviser: Akhmetov Minnegaley Gizyatovich
Financial University under the Government of the Russian Federation, Moscow, Russia
Military Training Center named after Professor, Major General S.M. Ermakova
E-mail: mgahmetov@fa.ru

Abstract. Within the framework of the presented article, the author raises the issue of combating corporate fraud. This problem is considered on the example of the activity of Akhaltek Service LLC. First of all, the author pays attention to the differentiation of measures to combat corporate fraud into two categories: methodological and organizational. Within the framework of the above classification, the author considers the tools of each group of measures and analyzes their role in ensuring the economic security of an economic entity. Particular attention in the article is given to such a methodological tool as a round-the-clock «hot line». The author claims that this tool contributes to the timely detection of acts of fraud in the enterprise. In addition, the author focuses on the need to improve the fraud investigation matrix, which also ensures the suppression of fraud in the enterprise and is actively used in practice in Russia. When considering organizational measures, the author emphasizes the need for unscheduled inspections and monitoring of the work of Akhaltek Service LLC. The article pays special attention to the issue of personnel verification. According to the author, any organization should regularly check the personnel belonging to the so-called «risk group», which include accountants, employees who have access to trade secrets. This responsibility rests with economic security specialists. The author has compiled tables that present calculations of the costs of hiring employees of the Compliance Risk Management Service and the costs of salaries of employees of the Internal Audit Service. The significance of these units in the field of combating corporate fraud is disclosed in more detail in the presented article. In conclusion, the author formulates conclusions regarding the effectiveness of the considered measures to combat corporate fraud, as well as the role of the economic security service in ensuring the efficient operation of the enterprise.

Keywords: internal audit; corporate fraud; monitoring; anti-fraud; risks; economic security service; economic security; economic efficiency

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