The mechanism for reducing risks in the field of AML/CFT with internal control tools in a commercial organization (on the example of GlavFasadStroy LLC)
| Jazyk: | ruština |
|---|---|
| Rok vydání: | 2022 |
| Předmět: |
internal control
construction sector countering money laundering and terrorist financing (AML/CFT) ÑÑеÑа ÑÑÑоиÑелÑÑÑва ÑиÑки KYC внÑÑÑенний конÑÑÐ¾Ð»Ñ risks пÑоÑиводейÑÑвие оÑмÑÐ²Ð°Ð½Ð¸Ñ Ð¿ÑеÑÑÑпнÑÑ Ð´Ð¾Ñ Ð¾Ð´Ð¾Ð² и ÑинанÑиÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑеÑÑоÑизма (ÐÐÐ/ФТ) |
| DOI: | 10.18720/spbpu/3/2022/vr/vr22-746 |
| Popis: | Тема вÑпÑÑкной квалиÑикаÑионной ÑабоÑÑ: «ÐÐµÑ Ð°Ð½Ð¸Ð·Ð¼ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ ÑиÑков в ÑÑеÑе ÐÐÐ/ФТ инÑÑÑÑменÑами внÑÑÑеннего конÑÑÐ¾Ð»Ñ Ð² коммеÑÑеÑкой оÑганизаÑии (на пÑимеÑе ÐÐР«ÐлавФаÑадСÑÑой»)».  ÐÐ°Ð½Ð½Ð°Ñ ÑабоÑа поÑвÑÑена иÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ ÑиÑков в ÑÑеÑе ÐÐÐ/ФТ инÑÑÑÑменÑами внÑÑÑеннего конÑÑÐ¾Ð»Ñ Ð² коммеÑÑеÑкой оÑганизаÑии в ÑÑеÑе ÑÑÑоиÑелÑÑÑва. ÐадаÑи, коÑоÑÑе ÑеÑалиÑÑ Ð² Ñ Ð¾Ð´Ðµ иÑÑледованиÑ:ÑаÑÑмоÑÑение ÑиÑков в ÑÑеÑе ÐÐÐ/ФТ в ÑÑÑоиÑелÑÑÑве;изÑÑение конÑепÑии пÑоÑедÑÑ ÐÐÐ/ФТ и пÑоÑедÑÑ KYC и Due Diligence;изÑÑение внÑÑÑеннего конÑÑÐ¾Ð»Ñ ÑиÑков в ÑÑеÑе ÐÐÐ/ФТ в обÑекÑе;оÑенка адекваÑноÑÑÑ ÑиÑков в ÑÑеÑе ÐÐÐ/ФТ и конÑÑолÑнÑÑ Ð¿ÑоÑедÑÑ Ð² ÐÐР«ÐлавФаÑадСÑÑой»;ÑаÑÑмоÑÑение пÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð¿ÑоÑиводейÑÑÐ²Ð¸Ñ ÑиÑкам;пÑедложение ÑекомендаÑии по пÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð¼ÐµÐ¶ÐºÐ¾Ð½ÑепÑÑалÑного Ð¿Ð¾Ð´Ñ Ð¾Ð´Ð° в поÑÑÑоении ÑиÑÑÐµÐ¼Ñ ÐРв ÑÑеÑе ÐÐÐ/ФТ. РабоÑа пÑоведена на базе ÐÐР«ÐлавФаÑадСÑÑой», где ÑобиÑалаÑÑ Ð·Ð½Ð°ÑиÑелÑÐ½Ð°Ñ ÑаÑÑÑ ÑакÑиÑеÑкого маÑеÑиала: Ñ Ð°ÑакÑеÑиÑÑика обÑекÑа, внÑÑÑенний ÑинанÑовÑй анализ, пÑоÑÐ¸Ð»Ñ Ð¾ÑновнÑÑ ÐºÐ¾Ð½ÑÑагенÑов, ÑÑнкÑиониÑование модели COSO, вÑÑвление ÑиÑков в ÑÑеÑе ÐÐÐ/ФТ в ÑÑÑоиÑелÑной оÑганизаÑии, конÑÑолÑнÑе пÑоÑедÑÑÑ Ð¿Ð¾ заÑиÑе Ð¾Ñ ÑиÑков в ÑÑеÑе ÐÐÐ/ФТ.Ð ÑезÑлÑÑаÑе бÑла оÑенена ÑкономиÑеÑÐºÐ°Ñ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑноÑÑÑ Ñ Ð¿Ð¾Ð·Ð¸Ñий ÑиÑков в ÑÑеÑе ÐÐÐ/ФТ и конÑÑолÑнÑÑ Ð¿ÑоÑедÑÑ. ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ ÑÑÑекÑивнÑе ÑекомендаÑии по ÑÑÑÑÐ°Ð½ÐµÐ½Ð¸Ñ Ð¿Ñоблем пÑоÑиводейÑÑÐ²Ð¸Ñ ÑиÑков Ñипа «оÑÑÑÑÑÑвие мониÑоÑинга», «оÑÑÑÑÑÑвие иденÑиÑикаÑии ÑиÑков», «оÑÑÑÑÑÑвие анализа ÑиÑков», «оÑÑÑÑÑÑвие оÑенки Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑиÑков», «оÑÑÑÑÑÑвие комплекÑного аÑдиÑа ÑиÑков». Ðа оÑновании пÑоведеннÑÑ Ð¸ÑÑледований на ÐÐР«ÐлавФаÑадСÑÑой», бÑло пÑинÑÑо ÑеÑение о ÑовеÑÑенÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ ÑиÑков в ÑÑеÑе ÐÐÐ/ФТ инÑÑÑÑменÑами внÑÑÑеннего конÑÑолÑ. The subject of the graduate qualification work is "The mechanism for reducing risks in the field of AML/CFT with internal control tools in a commercial organization (on the example of GlavFasadStroy LLC)". The given work is devoted to studying risk reduction in the field of AML/CFT by internal control tools in a commercial organization in the construction sector. The research set the following goals:consideration of AML/CFT risks in construction;study of the concept of AML/CFT procedures and KYC and Due Diligence procedures;study of internal control of AML/CFT risks in organization;assessment of the adequacy of AML/CFT risks and control procedures in organization;consideration of the problem of countering risks;offer recommendations on the use of an interconceptual approach in building a VC system in the AML/CFT field.The work was fulfilled on the premises of GlavFasadStroy LLC, which included collection of factual materials, the characteristics of the object, internal financial analysis, the profile of the main counterparties, the functioning of the COSO model, the identification of AML/CFT risks in the construction organization, control procedures to protect against AML/CFT risks.As a result, economic security was assessed from the standpoint of AML/CFT risks and control procedures. Effective recommendations are proposed to eliminate problems of countering risks such as "lack of monitoring", "lack of risk identification", "lack of risk analysis", "lack of risk assessment", "lack of comprehensive risk audit". Based on the research conducted at GlavFasadStroy LLC, it was decided to improve the reduction of AML/CFT risks with internal control tools. |
| Databáze: | OpenAIRE |
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