Organising compliance controls in the context of the digital economy

Keywords: compliance, compliance control, compliance system, digitalisation, digital transformation, competitive advantage, internal control, compliance risks


Subject. The modern business environment and the processes of digitalisation and digital transformation of businesses require effective tools to ensure achieving highly competitive advantages and to support all stages of digitalisation and digital transformation with the information base. That is why compliance and ethical requirements services have become strategic partners of the top management aimed at carrying out digital transformation and ensuring the application of innovative solutions in the company’s business processes.
Objectives. The authors of the article: justified why compliance controls should be applied to support the activities of Russian companies; considered the basic principles and approaches to the content of this concept; provided comparative characteristics and distinctive features of the compliance control in Russia and western countries; described the experience of implementing the compliance control in the company PAO SIBUR Holding; and highlighted the areas of improvement of the company's compliance system aimed at conducting effective digitalisation and digital transformation.
Methods. To achieve the set goals the following methods of scientific knowledge were used: dialectical; analysis and synthesis, and comparison. The research was based on the study of relevant scientific literature and economic journals.
Conclusions. The results of the comparison of the compliance control features in Russia and in western countries were used to identify distinctive features characteristic of the compliance control in Russian companies. Based on a positive experience of implementing compliance control in PAO SIBUR Holding and the study of the role of compliance control in the company’s efficient digitalisation and digital transformation, the authors determined the main areas of improving compliance systems at Russian enterprises.


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Author Biographies

Sergey V. Golovin, Voronezh State University

Cand. Sc. (Eng.), Associate Professor of the Economic Analysis and Audit Department.

Marina S. Lutsenko, Voronezh State Technical University

Cand. Sc. (Econ.), Associate Professor of the Department of Economic Security.

Olesya O. Shendrikova, Voronezh State Technical University

Cand. Sc. (Econ.), Associate Professor of the Department of Economic Security.


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How to Cite
Golovin, S. V., Lutsenko, M. S., & Shendrikova, O. O. (2021). Organising compliance controls in the context of the digital economy. Proceedings of Voronezh State University. Series: Economics and Management, (2), 15-26.
Economy, Organization and Management of the Enterprises, Branches, Complexes