Preview

World of Transport and Transportation

Advanced search

Internal Control and Risk Management in Water Transport

https://doi.org/10.30932/1992-3252-2016-14-4-20

Abstract

The article describes the types of risks associated primarily with fraud in organizations of inland water transport, methods for their detection and security management tools. In particular, it analyzes the characteristics and features of the most common threats, violations or crimes in the sphere of sea and river transportation, signs of abnormal practices, which might be harmful to the transport process and financial and economic condition of the company-carrier.

About the Authors

V. N. Schepetova
Volga State University of Water Transport
Russian Federation


O. A. Zamotaeva
Volga State University of Water Transport
Russian Federation


K. S. Shamonina
Volga State University of Water Transport
Russian Federation


References

1. Transport of Ukraine and the world [Transport Ukrainy i mira] . [Electronic resource]: http://transukr.dp.ua/2015/04/17/rossiya-v-nizhnem-novgorode-na-predpriyatii-rechnogo-transporta-vyyavlen-fakt-moshennichestva.html. Last accessed 30 .06 .2016 .

2. Far Eastern Research, Design and Research and Design and Technology Institute of the Navy [Dal’nevostochnyj nauchno-issledovatel’skij, proektno- izyskatel’skij i konstruktorsko-tehnologicheskij institut morskogo flota] . [Electronic resource]: http://www.dniimf.ru/.html. Last accessed 30 .06 .2016 .

3. Fraud and embezzlement in the structure of transport . In: On-line journal Dispatcher of traffic . [Onlajn-zhurnal «Dispetcher perevozok»: Moshennichestvo i hishhenie v strukture perevozok] . [Electronic resource]: http://dispetcher-gruzoperevozok.info/moshennichestvo-i-xishheniya-v-strukture-gruzoperevozok/. Last accessed 30 .06 .2016 .

4. Organization and production of certain investigative actions during investigation of crimes committed on water transport [Organizacija i proizvodstvo otdel’nyh sledstvennyh dejstvij pri rassledovanii prestuplenij, sovershennyh na vodnom transporte] . [Electronic resource]: http://studopedia.su/1_28840_organizatsiya-i-proizvodstvo-otdelnih-sledstvennih-deystviy-pri-rassledovanii-prestupleniy-sovershennih-na-vodnom-transporte.html . Last accessed 30 .06 .2016 .

5. Federal Law «On Accounting» dated 6 December, 2011 N402-FZ [Federal’nyj zakon «O buhgalterskom uchete» ot 6 dekabrja 2011 g. N402-FZ] . Article 19 .


Review

For citations:


Schepetova V.N., Zamotaeva O.A., Shamonina K.S. Internal Control and Risk Management in Water Transport. World of Transport and Transportation. 2016;14(4):210-217. https://doi.org/10.30932/1992-3252-2016-14-4-20

Views: 226


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 1992-3252 (Print)