Kobielieva, T. O.

English

eNTUKhPIIR Electronic National Technical University "Kharkiv Polytechnic Institute"; Institutional Repository

 www.iscience.me  27 Kobielieva Tetiana Oleksandrivna Graduate student Department of Innovative Business Management and International Economic Relations Educational and scientific institute of economics, management and international business National Technical University "Kharkiv Polytechnic Institute" Kharkov, Ukraine  FORMATION OF COMPLIANCE PROGRAM OF INDUSTRIAL ENTERPRISE  Compliance violations in Ukrainian companies continue to be a hot topic and cause significant financial losses for business owners. At the same time, the deterioration of the economic situation in the country and a decrease in the level of business activity force the owners of the companies to pay more attention to increasing the efficiency of their business, reducing the level of losses due to organizational, management miscalculations and fraudulent actions on the part of the staff. The compliance program of an industrial enterprise is a universally recognized international system for countering threats and risk management, which ensures that the company's activities comply with the requirements of state bodies, self-regulating public and other organizations, compliance with legal norms, rules, recommendations and standards governing the company's activities. Modern studies of the implementation of compliance in the activities of Ukrainian companies allow us to identify a number of areas that must necessarily implement the compliance program of the enterprise. This is primarily the development and implementation of a code or rules of corporate ethics. These rules should include not only moral and ethical standards of employee behavior, but also sanctions for their violation, moreover, these local normative acts should prescribe a mechanism for bringing employees to responsibility for violations of this code of conduct, as well as persons whose competence will include consideration of the nature of violations, the decision. The next direction of the compliance program is to counter corruption and the receipt of other illegal incomes by employees of an organization (enterprise). This direction involves the development of a policy of receiving gifts by employees, defines the concept of "corporate secrets". In addition, liability for violations of this policy should be regulated. The third direction of compliance programs, in our opinion, should be the development of a model for resolving conflicts of interest, and not only internal conflicts should be included in this model, but also external ones. The analysis of the conflict environment, the development of methods for diagnosing the level of conflict, the introduction of a mechanism for resolving conflicts, and, if necessary, the creation of a mediation center are envisaged. And the latest direction of the compliance program is the development of a strategy of interaction with partners and bodies regulating the activities of the enterprise, including supervisory authorities. Based on the above, it is possible to identify the main functions of the compliance program of the enterprise: analysis and internal audit of risks, the creation of a service for their monitoring and warning. The compliance program creates the basic basis of enterprise control and is considered as an obligatory component of the management system, one of the most important parts of which is the internal control system that implements the compliance risk management methodology. Proceedings of XХХVII International scientific conference «S c i e n t i f i c  l o o k  a t  t h e  p r e s e n t »  28 The compliance program as an effective tool for minimizing compliance risks confidently takes on key positions in the management of modern organizations, not only financial institutions, but also companies in the real sector of the economy (industrial sector). In the Ukrainian and foreign expert community for quite a long time there have been discussions about the place and role of compliance functions in commercial organizations. The main purpose of these discussions is to define the ―perimeter‖ of this program, more specifically, what does this program include, who is responsible for compliance risks, and where does the divide between compliance and, for example, the legal function or activities of the internal control and internal audit services go? The situation is complicated by the fact that the legislators, defining the norms that must be ―ensured compliance,‖ and experts for the most part think and act in relation to the industrial specifics of the organization. The elaboration and specification of questions of legislative regulation and compliance with legal requirements in individual areas or industries are also very different.  Figure 1 - The main components of the compliance program in an industrial enterprise COMPONENTS  COMPLIANCE-PROGRAMS Organizational Process Technological Organizational structure (organizational elements compliance programs) Reporting by compliance issues (enterprise management and government organizations) Distribution functions and compliance risks on management and management Types of compliance control, used in basic business processes Availability of experts   compliance and controllers working process (external and internal auditors) Monitoring changes in rules and norms of compliance and adoption timely measures Implementation of compliance culture in the company by means of trainings and training employees Availability of audit compliance and self-assessment procedures within the three lines of protection of the enterprise from compliance risks Compliance / Regulatory Applications Compliance risk map, assessment of these risks and analysis of the possible impact on the company's operations Application of information systems and information technology in the field   compliance Compliance policies and procedures recommended for the enterprise under this compliance program  www.iscience.me  29 A systematic approach to the formation of compliance programs allows you to structure and create an effective function to ensure compliance with legal requirements in organizations of any type. The following issues are key: an approach to identifying areas of compliance and the methodology for building a compliance program; structuring compliance programs (centralized and decentralized compliance programs; separation of areas of responsibility with the function of risk management, internal control, internal audit); external evaluation of the compliance program (who assesses the compliance program for what and what actions to take at the enterprise in connection with this). The basis of a systematic approach to the formation of compliance programs is the separation of the structural components of the system for ensuring compliance with legal requirements in an organization (compliance function) from directly legal requirements and norms in the context of types / areas of legislative regulation, which are valid for the organization. The compliance program includes 12 main elements - process, technological, organizational (Fig. 1) [2]. At the same time, the presence in the company of individual elements of the compliance program may be predetermined by law, and may be necessary in order to manage risk even in the absence of an imperative regulation of the regulator.  Reference: 1. Kocziszky György Anti-corruption compliance in the enterprise's program [Electronic resource] / G.Kocziszky, M.Veres Somosi, P.G.Pererva // Стратегічні перспективи розвитку економічних суб'єктів в нестабільному економічному середовищі: зб. тез наук. робіт 2-ї Всеукр. наук.-практ. інтернет-конф. з міжнар. участю, 28-30 листопада 2017 р. / Кременч. нац. ун-т ім. Михайла Остроградського.– Кременчук, 2017. – С. 164-167. – Режим доступа: https://drive.google.com/file/d/1r-6uz8h9jl-bCWwpPrY7esG925mrQudP/view 2. Перерва П.Г. Комплаенс-программа промышленного предприятия: сущность и задачи / П.Г.Перерва // Вісник Нац. техн. ун-ту "ХПІ" : зб. наук. пр. Сер.: Економічні науки.– Харків : НТУ "ХПІ", 2017.– №24 (1246).– С.153-158. 3. Данилин О. Комплаенс-функция в современной организации: создание, структурирование и оценка [Электронный ресурс] / О.Данилин, Е.Пустовалова // Внутренний контроль в кредитной организации, 2010, №3 (07). С. 66-84.  4. Sikorska M. Compliance service at guest services enterprises / M.Sikorska, György Kocziszky, P.G.Pererva // Менеджмент розвитку соціально-економічних систем у новій економіці : матеріали Міжнар. наук.-практ. інтернет-конф., м.Полтава, 19 жовтня 2017р.– Полтава : ПУЕТ, 2017. – С. 389-391. 5. Pererva P., Nagy S., Maslak M. (2018)  Organization of marketing activities on the intrapreneurship // MIND JOURNAL // Wyższa Szkoła Ekonomiczno-Humanistyczna.- №5.- [Published online].- Access mode: https://mindjournal.wseh.pl/sites /default/files/article/09-18/organization_of_marketing_activities_on_the_intrapreneurship.pdf 6. Nagy S., Piskóti I., Molnár L., Marien, A. (2012). The relationship between values and general environmental behaviour. Economics and Management, No.17(1), pp.272-278.  7. Перерва П.Г. Комплексний підхід до управління конкурентоспроможністю промислової продукції / П.Г.Перерва, Т.В.Романчик // Економічні науки : зб.наук.праць. Сер. : Економіка та менеджмент. – Луцьк : ЛНТУ, 2012. – Вип. 9 (34), ч. 2. – С. 24-34. 8. Piskoti I., Nagy S. (2009) A new customer satisfaction management model (methodology and practice). Economics and managements, No. 14, pp. 483-490. Proceedings of XХХVII International scientific conference «S c i e n t i f i c  l o o k  a t  t h e  p r e s e n t »  30 9. Nagy S. (2017) The Impact Of Country Of Origin In Mobile Phone Choice Of Generation Y And Z //JOURNAL OF MANAGEMENT AND TRAINING FOR INDUSTRIES.-№4.-pp.16-29. 10. Kocziszky György Reputational compliance / György Kocziszky, M.Veres Somosi, T.O.Kobielieva // Дослідження та оптимізація економічних процесів "Оптимум–2017" : тр. 13-ї Міжнар. наук.-практ. конф., 6-8 грудня 2017 р. / ред.: О.В.Манойленко, Є.М.Строков.– Харків : НТУ "ХПІ", 2017.– C. 140-143. 11. Nagy Szabolcs Estimation of economic efficiency of power engineering / S.Nagy, M.Sikorska, P.Pererva // Європейський вектор модернізації економіки: креативність, прозорість та сталий розвиток : матеріали 10-ї Ювіл. Міжнар. наук.-практ. конф., 18-19 квітня 2018 р. – Харків : ХНУБА, 2018.  – С. 3-6. 12. Pererva P.G. Technology transfer / P.G.Pererva, György Kocziszky, D.Szakaly, M.Somosi Veres - Kharkiv-Miskolc: NTU «KhPI», 2012. — 668 p. 13. Potrashkova L., Raiko D., Tseitlin L., Savchenko O., Nagy S. (2018) Methodological provisions for conducting empirical research of the availability and implementation of the consumers‘ socially responsible intentions // Маркетинг і менеджмент інновацій / Marketing and management of innovations.- № 3.- pp.133-141.  14. Kocziszky György Compliance risk in the enterprise / G.Kocziszky, M.Veres Somosi, T.O.Kobielieva // Стратегії інноваційного розвитку економіки України: проблеми, перспективи, ефективність "Форвард–2017" : тр. 8-ї Міжнар. наук.-практ. Internet-конф. студ. та молодих вчених, 27 грудня 2017р. / ред.: П.Г.Перерва, Є.М.Строков, О.М.Гуцан.– Харків : НТУ "ХПІ", 2017. – С. 54-57. 15. Nagy Szabolcs Current evaluation of the patent with regarding the index of its questionnaire / S.Nagy, M.Sikorska, P.Pererva // Сучасні підходи до креативного управління економічними процесами : матеріали 9-ї Всеукр. наук.-практ. конф., 19 квітня 2018 р. – Київ : НАУ, 2018. – С. 21-22. 16. Романчик Т.В. 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Formation of compliance program of industrial enterprise

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Formation of compliance program of industrial enterprise

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