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International Accounting

3(297) - 2014 January

Compliance - control system of internal control of corporations

Vol. 17, Iss. 3, JANUARY 2014

Available online: 25 January 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification:

Ermakova N.A. Doctor of Economics, Professor, the Department of Account, the Naberezhnochelninsk Institute (branch) of the Kazan (Volga Region) Federal University
naermakova@yandex.ru

Akhmetova Ch.F. Graduate Student, the Department of Account, the Naberezhnochelninsky Institute (branch) of the Kazan (Volga Region) Federal University Tel.: 8(917)282-42-50

One of the modern types of control in economic subjects is "compliance control", during which monitors compliance with the current regulations of the corporation Russian and international laws. The article reveals the essence of compliance control, its main features and in the overall system of internal control of corporations.

Keywords: corporations, compliance risks, compliance control, management control, internal control

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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