Corecturi

This monograph explores the basic concepts, problems, methodology, tools and mechanisms a variety of internal control as compliance, that is, the control of compliance of activities of economic entities of external and internal regulatory requirements.

Summarizes the relationship between the concepts of "internal control", "audit" and "compliance".

Also explores the background and evolution of the methodology for compliance control.

Reveals the correlation of compliance with legal regulation (its purpose under this ratio), the legal regulation compliance at various levels, and local regulatory compliance.

According to the results of the analysis formulated the concept of institutional compliance, the purpose of which is to control compliance with the accounting institutional environment and the relevant transaction costs.

Analyzes the classification of areas of compliance control and the possibility of an optimal organizational structure the compliance control.

The monograph can be useful to research workers, professionals working in the field of internal control and audit, heads of organizations of all forms of ownership, as well as teachers and graduate students of economic profile.