Формування прикладного інструментарію комплаєнсу на вітчизняних підприємствах

Abstract

Досліджено сутність поняття “комплаєнс”. Виявлено причини, що спонукають підприємства впроваджувати інструментарій комплаєнсу. Визначено основні складові комплаєнс-політики організації. Наведено способи мінімізації ризиків підприємств за допомогою імплементації інструментів системи комплаєнсу. Виокремлено ключові проблеми упровадження комплаєнсу на підприємствах України. Розроблено етапи уніфікованої технології комплаєнсу на вітчизняних підприємствах. Запропоновано концептуальну модель комплаєнсу та обґрунтовано необхідність її упровадження у практичну діяльність організацій.

The essence of the concept of “compliance” as a complex of measures to protect business from abuses and inefficient management of the organization by its management, as well as the ability to impeccably and consciously act in accordance with the law and internal norms and values established by the company for employees of all levels in order to protect the economic security of the company and maintaining its business reputation. The reasons that encourage enterprises to implement compliance tools have been identified. Article outlined the goals, objectives and functions of compliance. Authors have formed the main components of the organization’s compliance policy (code of corporate ethics or corporate conduct; fair competition policy; anti-money laundering policy; policy on receiving and giving gifts and invitations; policy on reporting violations of ethical standards; policy regulating conflict of interests; company property protection policy; information confidentiality policy). Described ways to minimize the risks of enterprises using the implementation of compliance system tools. Highlighted the key problems of implementing compliance at Ukrainian enterprises, namely: insufficient automation of business processes; insufficient number of qualified employees in the field of compliance; incorrect perception by company employees of compliance functions; insufficient understanding of the company’s stakeholders about the importance of compliance implementation. The stages of the unified technology of compliance at domestic enterprises have been developed, which includes: the compliance object selection; approval and preparation of the compliance control plan; preparation of the regulatory framework; confirmation of auditors’ powers and inspection of the compliance facility; the choice of specific methods of collecting, analyzing and processing the received information; the object of compliance control state assessment; forming conclusions based on the results of compliance; organization of a system of control measures for the implementation of recommended management decisions within the framework of the compliance procedure. A conceptual model of compliance is proposed and substantiated the necessity of its implementation in the practical organizations’ activities.