Criteria for assessment of anticorruption compliance programs at small and medium enterprises

Crouse Gregory, Chaldaeva Larisa and Kilyachkov Anatoly
Additional contact information
Crouse Gregory: "Ernst and Young"
Chaldaeva Larisa: the Financial University
Kilyachkov Anatoly: "Ernst and Young"

Вестник Финансового университета, 2014, issue 6, 101-109

Abstract: Fighting corruption is one of the most important tasks facing all countries. Currently the RF state institutes have made signifi efforts to remedy the situation including passing several anti-corruption legislative acts. Some Russian companies must also comply with applicable foreign laws. Such as to anti-corruption legislation of the USA and the UK. If you compare the requirements of the Russian and international anti-corruption legislation, it appears that the Russian anti-corruption legislation is largely harmonized with relevant international law. Now the enforcement of existing legislation is the main challenge of Russian authorities and enterprises. The main actions are issued in the National Anticorruption Plan for 2014-2015. One of the actions of the National Plan is the assignment given to the business communities to monitor the implementation of anti-corruption compliance in companies. Quality monitoring requires criteria by which one can estimate the effectiveness of the anti-corruption activities in a company. Special attention requires the evaluation of anti-corruption compliance in small and medium-sized enterprises (SME). The basic principles, which must meet the criteria for the evaluation of anti-corruption compliance, are proposed in this article. Applying these principles (consistency, adaptability and reasonable suffi y), we can reduce the number of anti-corruption measures down to 23 in 10 business processes. The principle of ease of running gives 8 criteria for 10 business processes for verifi of anticorruption compliance programs at SME.

Keywords: АНТИКОРРУПЦИОННОЕ ЗАКОНОДАТЕЛЬСТВО РОССИЙСКОЙ ФЕДЕРАЦИИ; ЗАКОН США "О ПРОТИВОДЕЙСТВИИ КОРРУПЦИИ ЗА РУБЕЖОМ" (FCPA); ЗАКОН ВЕЛИКОБРИТАНИИ "О ПРОТИВОДЕЙСТВИИ КОРРУПЦИИ" (UKBA); АНТИКОРРУПЦИОННЫЙ КОМПЛАЕНС; КРИТЕРИИ ОЦЕНКИ; МАЛЫЕ И СРЕДНИЕ ПРЕДПРИЯТИЯ; SMALL AND MEDIUM-SIZED ENTERPRISES (SME) (search for similar items in EconPapers)
Date: 2014
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