Антикорупційний комплаєнс як складова управління ризиками підприємства

Узагальнено сутність понять "ризик", "корупційний ризик", виділено різновиди корупційних ризиків в підприємницькій діяльності. Охарактеризовано антикорупційний комплаєнс як одну з вагомих складових управління ризиками. Розглянуто вимоги основних антикорупційних законів: FCPA (США) і національного законодавства, а також рекомендації регуляторів і міжнародні стандарти (ISO, GARP) в області комплаєнс. Зроблено висновок про необхідність впровадження у національну практику протидії корупції інструментів корпоративної відповідальності. Вказано на необхідність використання неюридичних інструментів (антикорупційна програма навчання персоналу, створення підприємницьких об'єднань), які здатні сформувати належний рівень правової свідомості у підприємницькому середовищі, що є головною умовою протидії корупції у сфері приватної економіки.

The article summarizes the essence of the concepts of "risk", "corruption risk", highlighted the types of corruption risks in business. Anti-corruption compliance has been characterized as one of the significant components of risk management. The international community views corruption at the present stage as one of the greatest threats to the rule of law, democracy, human rights, integrity, and social justice. That is why one of the main components of the formation and implementation of an effective anti-corruption system is the clear interaction between the states, first of all their law enforcement bodies, at the regional and international levels, participation in measures to combat this negative phenomenon, introduced within the framework of the United Nations, the Council of Europe, Interpol, the International Monetary Fund, the World Bank and other international institutions. The powers of state institutions under the new anti-corruption legislation for Ukraine need revision. It is about the coherence of the activities of the entities engaged in preventing and combating corruption – defining their tasks and powers in this area, establishing their coordination and interaction, etc. Ukraine does not use enough foreign experience to support the effectiveness of the National Anti-Corruption Strategy, which is to establish coordinating and monitoring bodies, as well as to ensure the participation of civil society. The strategy should have a link between priorities, goals, and objectives, have a clear link between tasks and the state budget, a system of indicators for monitoring positive changes in minimizing corruption, a flexible and clear timetable for implementing the strategy. In the context of large-scale corruption, today the emphasis is on eliminating the causes, and not on the fight against concrete manifestations. So, for the legal systems of some developed countries, it is not typical to use in the law the term "struggle" – legislators lay in the legal act the principles of prevention of offenses that are related to a certain sphere of activity. As a rule, it defines the principles and procedure for the interaction of the employees of the enterprise with each other and with other legal entities and individuals, describes the rules of internal and external control, in particular, the issues of reporting, audit, internal inspections and investigations, appropriate training measures are foreseen for the personnel, and establish the rules of personal responsibility of employees. To develop such a risk management system, companies consider it necessary to use not only international law governing public relations in this area but also international risk assessment methodologies such as UN Global Compact, ICO 31000: 2018 and FERMA. While taking into account all the risks of corruption without exception is an extremely difficult task, private sector enterprises can significantly reduce their vulnerability to unlawful corruption. The combination of effective management of corruption risks, their comprehensive assessment, powerful internal control, as well as the coordination and timely implementation of appropriate anti-corruption measures can significantly reduce the level of corruption risks.