Corruption: counteraction and investigation - free course from the Russian School of Management, training, Date: December 7, 2023.

Compliance. Compliance with the requirements of anti-corruption legislation in organizations, regardless of their form of ownership
• Compliance with the requirements of anti-corruption legislation in organizations.
• Introduction and application of anti-corruption policies.
• Basic documents forming anti-corruption policy.
• HR management: security aspects.

Corporate fraud. Internal audits and investigations
• Protecting the company from corporate fraud.
• Types of corporate fraud. Fraud triangle concept. The most typical scenarios of corporate fraud by employees. Signs of corporate fraud on the part of employees. Scenarios of corporate fraud by executives.
• Qualifying signs of fraud. Direct and indirect signs of corporate fraud. Signs of corporate fraud identified based on the analysis of relations with business partners within the framework of civil law relations.

• Signs of corporate fraud identified based on analysis of employee behavior. The concept of fraud symptoms in relation to human factors. Psychological techniques used to calculate fraudulent schemes. Building relationships between employees. Security services and personnel to detect and suppress corporate fraud.
• Indirect signs of corporate fraud associated with weaknesses in internal control (lack of separation of duties, lack of physical security, lack of independent checks, lack of appropriate authority, lack of relevant documents and records, etc.).
• Protection of the company's economic interests from fraudulent transactions. General action plan to combat fraud (prevention, detection, investigation). Identification of positions in the company with fraudulent risks. Key ways to eliminate corporate fraud opportunities.
• Organizational, personnel and control measures to prevent corporate fraud. The relationship between the company's security service and government investigative and law enforcement agencies in connection with initiation of criminal cases for acts classified under Article 159 of the Criminal Code of the Russian Federation (fraud).
• Procedures for conducting internal audits and financial investigations.
• What is an internal audit and in what cases is it carried out. Reasons for carrying it out. Drawing up an inspection matrix.
• Features of conducting internal audits on the most typical illegal actions of company employees. The procedure for interaction between divisions of the enterprise in the process of conducting an internal audit. Procedural norms that must be followed during its implementation.
• Use of a polygraph (lie detector) when conducting internal corporate investigations (inspections). Contact or non-contact polygraph, which is better? Legal and organizational side of the issue. Is it possible to fool a polygraph?
• Documentation of internal audit results. The ability to use the results as evidence of the employee’s guilt. Formation and procedures for storing nomenclature files with inspection results.
• Financial investigations in the company's contractual work. What is Forensic accounting? Audit of regulations for the implementation of civil legal relations. Analysis of instructions for contract work.
• Analysis of decision-making procedures in contract work. Methods for calculating signs of affiliation of an organization’s employees with companies that are parties to contracts.
• Collection and analysis of information on the company's counterparties for the presence of economic risks. Identification of dubious counterparties, non-standard and economically unjustified business and financial transactions. Tax risks. Identification of abuses during bidding and competitions.
• Documentary analysis of a company's civil law relations from the perspective of calculating signs of corporate fraud. Analysis of financial documents from the perspective of empirical laws (Benford's law). Signs of document forgery.
• Analysis of the procurement system and price reality. Unscheduled inspections (audits) of inventory and company property.
• Anti-corruption examination of contracts. Analysis of contracts concluded by the company from the perspective of economic risks, as well as economic feasibility.
• Checks of company employees holding positions with corruption (fraud) risks. Analysis of the powers and performance of an employee in the company. Conversations and interviews.
• International experience and corporate standards for protecting companies from financial crimes. International anti-fraud acts (UK Bribery Act, Foreign Corrupt Practices Act, Sarbanes-Oxley Act).

Collection and analysis of information when assessing the reliability of counterparties
• External threats to enterprise security. Modern methods of unfair competition and ways to counter them. A general definition of the concepts “threat” and “external threat” from the point of view of enterprise security. The main external threats to enterprise security. Modern methods of unfair competition. The main ways to counteract unfair competition methods.
• Determining the possibility of negative consequences and their neutralization. Main types of negative consequences. Basic methods of neutralizing negative consequences.
• Business intelligence as a tool for achieving competitive advantage. Regulatory and legal framework for functioning. Sources of information when conducting business intelligence. "Business Intelligence" and "Competitive Advantage". The main goals and objectives of business intelligence. Business intelligence as a tool for competitive advantage. Regulatory and legal framework for functioning. Sources and methods of obtaining information when conducting business intelligence.
• The place of business intelligence in a comprehensive enterprise security system. Technical means of conducting business intelligence. Functional model of a typical security system. Technical means of conducting business intelligence.
• “Competitive wars”: strategy and tactics for survival in the market. Commercial espionage in modern conditions: subjects of conduct, methods and techniques of access to closed sources of information. Methods for identifying and localizing consequences. "Competitive wars", "strategy" and "tactics". Strategy and tactics for survival in the market, from the point of view of the security system. “Espionage” and “commercial espionage” Subjects of commercial espionage. The main ways to access closed sources of information. Basic methods for detecting acts of commercial espionage. Basic methods of localizing commercial espionage attacks.

Internal audits and investigations in labor relations
• The concept of investigation (inspection) and cases of their implementation at the enterprise. Formation of a local regulatory framework that allows the employer to control the actions of the employee and conduct an investigation (inspection).
• Grounds for conducting an investigation (inspection). Using feedback systems (helpline, secret shopper, etc.) to obtain information. Documentation of the decision to carry it out. Drawing up a matrix of implementation.
• Creation of a commission to conduct an investigation (inspection). Qualitative and quantitative composition of commissions. Interaction of commission members with enterprise departments and trade unions. Features of conducting investigations (inspections) in foreign organizations, holding structures, as well as territorially separate divisions.
• Compliance with the constitutional rights of workers, as well as the legislation of the Russian Federation during the investigation (inspection). Consent to the processing of personal data. Interaction with lawyers hired by employees to protect their interests.
• Use of a polygraph (lie detector) during an investigation (check). Legal regulations for its use. Application of psychoprobing methods. Methods to counteract the polygraph.
• Estimation of the cost of damage during the investigation (inspection). Bringing the employee to financial responsibility.
• Use of evidence obtained from technical safety and security equipment, as well as IT systems in the process of conducting an investigation (inspection). Conducting an examination of the authenticity of records and documents.
• Use of external consultants during the investigation (inspection) process.
• Methods for conducting an investigation (inspection) for gross violations that are grounds for dismissal of an employee for negative reasons.
• Features of conducting an investigation (inspection) for violations of compliance procedures and the requirements of anti-corruption legislation. Analysis of situations related to conflict of interest. Investigation into “intrapreneurship.”
• Methods for conducting an investigation (verification) into cases of theft or misappropriation of material assets by an employee.
• Corporate fraud and methods for its investigation. The concept of legal and non-legal fraud.
• Methods for conducting investigations (inspections) into violations of enterprise information security. Investigation of situations related to the disclosure of commercial and other secrets protected by law.
• Inventory procedures. Features of conducting investigations in case of embezzlement, as well as evidence of guilty actions in the event of loss of confidence in financially responsible persons.
• Documentation of the results of the investigation (inspection). Formation of a list of cases.
• Interaction with government law enforcement agencies when investigating illegal actions of employees. Judicial practice of holding workers accountable.