Legal Audit of Corporate Documents
( Pp. 186-195)

More about authors
Liudmila V. Kashirskaya
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Krasavin Nikita R. trainee-auditor
FBK Grant Thornton
Moscow, Russian Federation Yulia A. Zurnadzhyants
Astrakhan State Medical University
Astrakhan, Russian Federation
Abstract:
A task. The activities of any enterprise must be carried out in accordance with the law, this aspect is one of the fundamental in the safety of the company's activities. To establish this compliance, a legal audit of corporate documents is carried out, which is the subject of research in the article. The legal audit of corporate documents for their compliance with the requirements of the current legislation is a check of the legal protection of the company, its management and employees in order to assess the compliance of legally significant documents regulating the actions and relationships of the company with the current legislation, as well as to identify vulnerable points of providing corporate documents to the business, without which the company faces financial losses, administrative and criminal liability. Model. The article proposes a classification of corporate documents, presents the procedure for conducting a legal audit of corporate documents for their compliance with the requirements of current legislation and possible typical violations detected during its implementation. Conclusions. The direction studied in the article is an important line in the company's activities due to the fact that all the processes of its functioning are not possible without the participation of corporate documents, and their legality is a security measure of the legality of the company's life. At the same time, this area of audit has not been fully investigated and presented for practical application. The measures proposed in the article will improve the procedure for conducting a legal audit of corporate documents for compliance with the current legislation, as well as systematize existing requests from company managers regarding the use of methods of checking this area for preventive purposes in the organization's activities. Practical significance. The practical significance of the article lies in the fact that the conclusions obtained and the proposed fundamentals of the methodology of legal audit of corporate documents for their compliance with the requirements of current legislation are the core for developing optimal positions of constituent, administrative and other corporate documents, as well as regular monitoring of their updating and rationality of formation. Originality. The uniqueness of this article is due to the fact that both legislative acts and scientific literature pay little attention to the composition of corporate documents and key aspects of the methodology of their legal audit.
How to Cite:
Liudmila V.K., Krasavin N.R., Yulia A.Z., (2022), LEGAL AUDIT OF CORPORATE DOCUMENTS. Economic Problems and Legal Practice, 1 => 186-195.
Reference list:
Bodrova L. Constituent documents of LLC in 2021 [Electronic resource]. URL: https:// malyi-biznes.ru (date of application: 05.01.2022).
Glotova S. HR electronic document management: cardinal changes and implementation algorithm (part 1) // Office management and document management at the enterprise. -№ 01-2022
Dolinskaya V.V. Review of novellas of corporate law // Laws of Russia: experience, analysis, practice. 2020. № 10.
Kravchenko I.V. New terms of document storage: what has changed for the accountant and HR officer URL: https:// www. glavkniga.ru (date of application: 05.01.2022).
Kondratyuk R. Constituent documents of a legal entity: list for 2022 [Electronic resource]. URL: https://www.kdelo.ru/art/386179-uchreditelnye-dokumenty-21-m12 (date of application: 05.01.2022).
Korobkova K. Corporate contract as a real way of regulating the relationship of participants [Electronic resource]. URL: https:// www.garant.ru (date of application: 05.01.2022).
Kraetskaya E. We are making out documents in a new way from 2022 // Office management and document management at the enterprise. -No.01-2022.
Sivova M. The main terms of storage of documents in the organization (archive) [Electronic resource]. URL: https:// www.nalog-nalog.ru (accessed: 05.01.2022).
Keywords:
corporate documents, constituent documents, regulatory documents, checklist, audit stages, typical violations, legal audit.


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