Corruption Threat in a Commercial Enterprise

Abstract

The corruption threat remains one of the key ones in the economy of the Russian Federation. The purpose of this work is to formulate recommendations on the neutralization of the corruption threat in the enterprise of the commercial sector of the economy. The author discusses the features of law enforcement practice in the Russian Federation and foreign experience in combating corporate fraud. The analysis of statistics on the amount of losses and the number of cases of abuse associated with the use of his ofcial position in a commercial organization is carried out. The developed model of corporate relationships allows identifying the sources of corruption and analyzing the effectiveness of the implementation of anti-corruption mechanisms. Practical recommendations on the implementation of anti-corruption mechanisms in enterprises have been proposed.

Keywords

• corruption
• fraud
• asset misappropriation
• opportunism
• corruption costs