title: ÐÐµÑ Ð°Ð½Ð¸Ð·Ð¼ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ ÑÐ³ÑÐ¾Ð· Ð¸ Ð¼Ð¸Ð½Ð¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ¸ÑÐºÐ¾Ð² Ð² ÑÑÐµÑÐµ Ð¿ÑÐ¾ÑÐ¸Ð²Ð¾Ð´ÐµÐ¹ÑÑÐ²Ð¸Ñ ÐºÐ¾ÑÑÑÐ¿ÑÐ¸Ð¸ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð°ÑÐ´Ð¸ÑÐ° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐÐÐÐ¢Ð­ÐÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: The mechanism for identifying threats and minimizing risks in the field of combating corruption using internal control and audit tools (on the example of PAO NOVATEK)
Creators: name: ÐÐ¾ÑÐºÐ²Ð¸ÑÐµÐ²Ð°, ÐÐ¸Ð°Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: ÐºÐ¾ÑÑÑÐ¿ÑÐ¸Ñ
Ð¿ÑÐ¾ÑÐ¸Ð²Ð¾Ð´ÐµÐ¹ÑÑÐ²Ð¸Ðµ ÐºÐ¾ÑÑÑÐ¿ÑÐ¸Ð¸
ÐºÐ¾ÑÑÑÐ¿ÑÐ¸Ð¾Ð½Ð½ÑÐµ ÑÐ¸ÑÐºÐ¸
Ð°Ð½ÑÐ¸ÐºÐ¾ÑÑÑÐ¿ÑÐ¸Ð¾Ð½Ð½Ð°Ñ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð°
Ð½ÐµÑÑÐµÐ³Ð°Ð·Ð¾Ð²Ð°Ñ Ð¾ÑÑÐ°ÑÐ»Ñ
corruption
anti-corruption
corruption risks
anti-corruption program
oil and gas industry

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description: The aim of the work is to develop a methodology for minimizing the companys corruption risks using internal control tools and to test this methodology on the example of PAO NOVATEK. The research set the following goals: - considered the theoretical foundations for identifying risks in the oil and gas industry; - studied the legal framework for combating corruption; - the activity of PAO NOVATEK was studied; - the existing anti-corruption program at PAO NOVATEK was studied; - identified corruption risks for PAO NOVATEK; - developed and tested a methodology for minimizing corruption risks using internal control tools (on the example of PAO NOVATEK); - proposed recommendations for adjusting NOVATEKs anti-corruption programs. The relevance of the topic is due to the scale of the prevalence of such a phenomenon as corruption. Realization of corruption risks for companies threatens not only economic losses, but also reputational ones. Minimizing corruption risks requires constant attention to company policies, employee training and internal controls. The sources of information were data from domestic and foreign research literature, official Internet resources and analytical agencies. MS Office package (Excel) was used for data analysis and processing. A methodology for minimizing corruption risks in a company is proposed, within which internal control tools are identified that help achieve this goal.