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Anti-Corruption Audit: Definition, Invariance of Approaches and Development Foresight
Maistrenko A. S., Nazarova K. O.

Maistrenko, Anastasiia S., and Nazarova, Karina O. (2024) “Anti-Corruption Audit: Definition, Invariance of Approaches and Development Foresight.” Business Inform 1:267–272.
https://doi.org/10.32983/2222-4459-2024-1-267-272

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 328.135:657.6]:330.3

Abstract:
The aim of the article is to define the concept of anti-corruption audit, taking into account the invariance of the approaches of different scholars, and to present a forecast for its further development. Ukraine is confidently moving in the European integration direction, so the issue of economic security of our country is crucial, and it is the anti-corruption audit that contributes to the identification, prevention and elimination of corruption risks and practices, verification of compliance with the requirements of national and international legislation in the field of prevention of corruption, and the formation of a culture of rejection of corruption. The article substantiates the need to introduce a single, generally accepted definition of this concept and the introduction of anti-corruption audit in all areas of business and at all levels in government agencies, which will create obstacles to bribery and fraudulent actions of business or government representatives and will help significantly reduce the level of corruption in our country. Thus, it will contribute to the improvement of the investment climate, increase the confidence of foreign investors and the level of economic security of the country. The necessity of introducing additional opportunities to combat corruption, a system of control measures to counter corruption, and the implementation of audit procedures to assess the corruption risks of business processes is also substantiated. The authors emphasize that, despite the fairly wide application of this concept in the business environment and in the public sector, there is no single definition of the concept of «anti-corruption audit», as well as an understanding of the peculiarities of the methodology of its implementation. As a result of the study, an analysis of the existing definitions, their comparison and generalization has been carried out, and the introduction of an improved unified definition of the concept of «anti-corruption audit» has been proposed. It is proved that a systematic increase in the level of public consciousness, ensuring transparency and simplification of business procedures, increasing the efficiency of economic mechanisms of State supervision, control over entrepreneurial activity and the introduction of mandatory anti-corruption audit of companies will allow the country to significantly reduce corruption and minimize the shadow economy in our country.

Keywords: anti-corruption audit, anti-corruption strategy, business processes.

Tabl.: 1. Bibl.: 11.

Maistrenko Anastasiia S. – Postgraduate Student, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Nazarova Karina O. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

List of references in article

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Teslenko, R. Yu. “Otsinka koruptsiinykh ryzykiv v ramkakh antykoruptsiinoho audytu pidpryiemstva: ohliad mizhnarodnykh rekomendatsii“ [Assessment of Corruption Risks Within the Framework of an Anti-corruption Audit of an Enterprise: A Review of International Recommendations]. Stratehichna analityka ta antykoruptsiinyi audyt v systemi zabezpechennia finansovo-ekonomichnoi bezpeky derzhavy, rehionu, subiektiv hospodariuvannia. Kharkiv: KhNUMH im. O. M. Beketova, 2017. 232-235.
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