Email this article Compliance Control in the Context of Management and Digitalization of the Organization's Auditing Activities, Countering the Legalization of Proceeds from Crime and the Financing of Terrorism
- Authors: Gaponenko V.F.1,2
-
Affiliations:
- Academy of Management of the Ministry of Internal Affairs of Russia
- Institute of Public Administration and Management of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
- Issue: Vol 21, No 1 (2025)
- Pages: 212-217
- Section: Regional and Sectoral Economics
- URL: https://ogarev-online.ru/2541-8025/article/view/289160
- DOI: https://doi.org/10.33693/2541-8025-2025-21-1-212-217
- EDN: https://elibrary.ru/EXNLOP
- ID: 289160
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Abstract
The purpose of this article is to conduct a study of the features of compliance control in the context of management and digitalization of the organization's audit activities, countering the legalization of proceeds from crime, and financing of terrorism (AML/CFT). The theoretical significance of this article is the analysis and systematization of scientific research related to the mechanism of functioning of compliance control in the context of management and digitalization of auditing activities of the organization, AML/CFT. The practical significance of the presented research is that the main reasons and conditions for the functioning of compliance control have been established in the context of: management and digitalization of the auditing activities of an organization, AML/CFT, providing such an opportunity, and can be applied in a wide variety of fields of activity. The conclusions obtained in the course of the study are as follows: the scientific research related to the mechanism of functioning of compliance control in the context of management and digitalization of auditing activities of the organization, AML/CFT, the features of its development in modern conditions.
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##article.viewOnOriginalSite##About the authors
Vladimir F. Gaponenko
Academy of Management of the Ministry of Internal Affairs of Russia; Institute of Public Administration and Management of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
Author for correspondence.
Email: profgaponenko@gmail.com
ORCID iD: 0000-0002-2334-9366
SPIN-code: 1953-0329
Dr. Sci. (Econ.), Professor
Russian Federation, Moscow; MoscowReferences
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