Yaroslavl, Yaroslavl, Russian Federation
Yaroslavl', Russian Federation
The article is devoted to the problems of laundering criminal proceeds, financing of terrorism and the proliferation of weapons of mass destruction, which are serious challenges for modern society. These criminal acts not only damage the financial system and the economy, but also pose a threat to the security of the state and its citizens. The purpose of the study is to study approaches and methods of internal control, as well as the formation of rules and actions of management personnel aimed at combating money laundering and terrorist financing, which are an important component in the prevention of intentional or unintentional crimes. Developing and implementing effective measures to combat these types of crime helps to minimize risks and ensure safety both at the company level and at the level of society as a whole. The scientific novelty lies in the development of proposals for the introduction of internal control mechanisms in order to enhance the effectiveness of the fight against money laundering and the financing of terrorism of existing economic entities.
internal control, internal control system, accounting system, fraud, countering the legalization (laundering) of proceeds from crime, financing of terrorism.
1. Informacionnoe pis'mo Rosfinmonitoringa ot 02.08.2011 № 17 «O priznakah operaciy, vidov i usloviy deyatel'nosti, imeyuschih povyshennyy risk soversheniya klientami operaciy v celyah legalizacii (otmyvaniya) dohodov, poluchennyh prestupnym putem, i finansirovaniya terrorizma»;
2. Kodeks Rossiyskoy Federacii ob administrativnyh pravonarusheniyah (KoAP RF);
3. Postanovlenie Pravitel'stva RF ot 19.03.2014 № 209 «Ob utverzhdenii Polozheniya o predstavlenii informacii v Federal'nuyu sluzhbu po finansovomu monitoringu organizaciyami, osuschestvlyayuschimi operacii s denezhnymi sredstvami ili inym imuschestvom, i individual'nymi predprinimatelyami i napravlenii Federal'noy sluzhboy po finansovomu monitoringu zaprosov v organizacii, osuschestvlyayuschie operacii s denezhnymi sredstvami ili inym imuschestvom, i individual'nym predprinimatelyam»;
4. Postanovlenie Pravitel'stva RF ot 29 maya 2014 goda №492 «O kvalifikacionnyh trebovaniyah k special'nym dolzhnostnym licam, otvetstvennym za realizaciyu pravil vnutrennego kontrolya, a takzhe trebovaniyah k podgotovke i obucheniyu kadrov, identifikacii klientov, vygodopriobretateley v celyah protivodeystviya legalizacii (otmyvaniyu) dohodov, poluchennyh prestupnym putem, i finansirovaniyu terrorizma»;
5. Postanovlenie Pravitel'stva RF ot 30 iyunya 2012 goda № 667 «Ob utverzhdenii trebovaniy k pravilam vnutrennego kontrolya, razrabatyvaemym organizaciyami, osuschestvlyayuschimi operacii s denezhnymi sredstvami ili inym imuschestvom (za isklyucheniem kreditnyh organizaciy), i individual'nymi predprinimatelyami»;
6. Federal'nyy zakon «O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federacii v chasti protivodeystviya finansirovaniyu rasprostraneniya oruzhiya massovogo unichtozheniya» ot 23.04.2018 № 90-FZ;
7. Federal'nyy zakon «O protivodeystvii legalizacii (otmyvaniyu) dohodov, poluchennyh prestupnym putem, i finansirovaniyu terrorizma» ot 07.08.2001 № 115-FZ.
8. Adams, R. Audit basics. Translation from English/R.Adams. Edited by Y.V. Sokolov. -M.: Audit, UNIT1, 1995. - 398 p.
9. Arens, E.A. Audit: Translation from English/E.A.Arens, J.K.Lobbek. - M.: Finansi i statistika, 2003. - 560 p.
10. Dodj, R. Quick guide to the standards and norms of audit/R.Dodj. - M.: Finansi i statistika; UNIT1, 1992.-240 p.
11. Jensen, M.C. Journal of Financial Economics 3/M.C. Jensen, W.H. Meckling Tneory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure, 1976. - 360 p.
12. Robertson J. Audit. Translation from English/J. Robertson - M.: KPMG, Audit company Kontakt, 1993.-496 p.
13. Bityukova, T.A. Audit: uchebnoe posobie / T. A. Bityukova. - 2-e izd., per. i dop. - Moskva: GOrayt, 2012. - 638 s.
14. Brovkina, N.D. Kontrol' i reviziya: ucheb. posobie dlya vuzov / N.D. Brovkina - Moskva: INFRA-M, 2009. - 345 s.
15. Burcev, V.V. Organizaciya vnutrennego audita / V.V. Burcev // Finansovyy menedzhment, 2005. - №6.
16. Marenkov, H.L. Reviziya i kontrol' v kommercheskih organizaciyah / N. L. Marenkov // Finansovo-ekonomicheskiy institut - Rostov-na-Donu: Feniks. - 416 s.
17. Mel'nik, M.V. Ekonomicheskiy analiz v audite / M.V. Mel'nik, V.G. Kogdenko. -Moskva: Yuniti, 2007. - 543 s.
18. Podol'skiy V.I. Audit: uchebnik dlya vuzov / V.I. Podol'skiy [i dr.]; pod red. V.I. Podol'skogo. - 3-e izd., pererab. i dop. - Moskva: Yuniti, 2006. - 583 s.
19. Pugachev, V.V. Vnutrenniy audit i kontrol'. Organizaciya vnutrennego audita v usloviyah ekonomicheskogo krizisa: uchebnik / V.V. Pugachev. - Moskva: Delo i Servis, 2010.-224 s.
20. Skobara, V.V. Audit : uchebnik dlya vuzov / [V. V. Skobara i dr. ] ; pod red. V. V. Skobara. — Moskva: Prosveschenie, 2005. - 479 s.
21. Sonin, A.M. Vnutrenniy audit: Sovremennyy podhod / A.M. Sonip. - Moskva: Finansy i statistka, 2007. - 64 s.
22. Sotnikova, J1.B. Ocenka sostoyaniya vnutrennego audita: prakticheskoe posobie / L.V. Sotnikova; pod red. V.I. Podol'skogo. - Moskva: YuNITI, 2012.- 143 s.
23. Sheremet, A.D. Audit: uchebnik. - A.D. Sheremet, V.P. Suyc. - 5-e izd., persrab. i dop. - Moskva: Infra-M, 2009. - 447 s.
24. Agapova T.N., Suglobov A.E. Metodika analiza struktury social'no-ekonomicheskih pokazateley // Voprosy regional'noy ekonomiki. – 2014. – № 3 (20). – S. 3-9.
25. Artem'ev N.V. Global'nyy harakter vneshnih ugroz ekonomicheskoy bezopasnosti Rossii // Ekonomicheskaya bezopasnost' lichnosti, obschestva, gosudarstva: problemy i puti obespecheniya: Materialy ezhegodnoy vserossiyskoy nauchno-prakticheskoy konferencii, Sankt-Peterburg, 05 aprelya 2019 goda / Sostavitel' N.V. Myachin. – Sankt-Peterburg: Sankt-Peterburgskiy universitet Ministerstva vnutrennih del Rossiyskoy Federacii, 2019. – S. 11-16.
26. Bank S.V., Bank O.A. Optimizaciya effektivnosti deyatel'nosti predpriyatiya na osnove analiza finansovoy otchetnosti // Voprosy regional'noy ekonomiki – 2014. – № 4 (21). – S. 6-10.
27. Bezuglaya N.S. Suschnost' ekonomicheskoy bezopasnosti predpriyatiya // Rossiyskoe predprinimatel'stvo. – 2010. – № 4-1. – S. 63–67.
28. Ivanov A.V. Metodika ocenki ekonomicheskoy bezopasnosti regiona // Regional'naya ekonomika: teoriya i praktika. – 2012. – № 48 (279). – S. 47–56.
29. Kazakova N.A., Ivanova A.N. Finansovaya bezopasnost' kompanii: analiticheskiy aspekt // Ekonomicheskiy analiz: teoriya i praktika. – 2016. – № 10 (457). – S. 93-105.
30. Mironova O.A., Yakovleva L.Ya. Organizacionno-teoreticheskie osnovy obespecheniya ekonomicheskoy bezopasnosti v finansovo-byudzhetnoy sfere: indikativnyy podhod // Innovacionnoe razvitie ekonomiki. – 2018. – № 4(46). – S. 375-379.
31. Pozdeev V.L. Ekonomicheskaya bezopasnost' predpriyatiya: ugrozy i mery zaschity // Innovacionnoe razvitie ekonomiki. – 2016. – № 6-2 (36). – S. 277-280.
32. Suglobov A.E., Hmelev S.A. Otdel'nye metodologicheskie podhody k organizacii ekonomicheskoy bezopasnosti predpriyatiy // Russian Journal of Management – 2018. – T. 6. – № 3. – S.11–15.
