ELEMENTS OF INTERNAL CONTROL OF CORRUPTION RISKS

Abstract

The article is devoted to topical issues of combating and preventing corruption risks in the public sector. It has been established that corruption throughout the years of Ukraine's independence has been in the top three of the most acute problems existing in the state. Therefore, it seems necessary to actively promote the anti-corruption reform, intensify the effective work of anti-corruption institutions, which will help not only reduce the level of corruption in Ukraine, but also support from the European Union. Scientific approaches to understanding the essence of corruption and the factors influencing its occurrence are analyzed. The necessity of combining the efforts of the subjects of external and internal control of combating corruption in the public sector is determined. The relevance of the formation of a system for managing corruption risks of a budgetary institution, a component of internal control, is indicated. The main elements of risk management are identified, namely: the subject for the prevention and detection of corruption; corruption risks; anti-corruption measures of internal control. Analyzed and grouped the main tasks of the authorized unit (authorized person) to combat corruption in a budgetary institution. The principal approaches to the identification and assessment of corruption offenses (risks) are indicated, which primarily involve a detailed study of the policies, functions and processes of a particular budgetary institution, their identification, modeling and analysis. The use of scenario forecasting methods to establish cause-and-effect relationships between the factors influencing the emergence of corruption risk and the consequences of its influence on the activities of a budgetary institution is proposed. The characteristics of the groups of measures of internal control of corruption risks are given: preventive, detective and corrective. The necessity of maintaining a balance in the application of measures of individual groups and the possibility of measuring their effectiveness is substantiated. Examples of the application of anti-corruption measures of internal control are given, taking into account the risky areas of activity of a budgetary institution and types of corruption offenses.