Adaptation of the controllers of an organization: a skill or special competence?

Abstract

The relevant for the most Russian companies topic of corporate on-boarding programs for controllers involved in preparation and carrying out internal controlling procedures within the company is discussed in this article. The internal audit application technologies were developed as part of the operating efficiency improvement, prevention of corruption and other violations of law. On the basis of the review of the different personnel on-boarding programs the author attempts to emphasize the most applicable forms for internal controlling. These methods will enable companies to perform related activities without having a negative impact on the fundamental principles of controlling. The proposed approach can be applied to the administrative regulation of anti-corruption enforcement.