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Monitoring the Eff ectiveness and Balance of the Organization’s Compliance Control System (Part 1)

The article is devoted to the study of methodological aspects of assessing compliance control as one of the forms of internal control aimed at preventing violations of legislation in the field of finance, taxes and entrepreneurship. In the course of analyzing the existing methods for assessing the ICS, a theoretical model was formed, including the concept, approaches to organizing, assessing the ICS, a group of qualitative and point-weight methods. The article proposes the author's methodology for testing the internal compliance control system, which has applied significance for monitoring carried out by audit organizations and internal auditors.