The article is devoted to the issues of the organization of compliance as a type of internal control forms and the possibility of applying methodological approaches to it that are typical for the organization of the internal control system. The methodological basis and results of the study are based on the experience of management of international companies, on the organization of the compliance system, as well as on the results of a review of various sources of information regarding this issue. It is revealed that foreign practice allocates compliance to an independent structural division, whose employees are given the appropriate powers starting from consulting and training employees on compliance issues to conducting an internal investigation of fraudulent actions and participating in the identification and assessment of compliance risks of an economic entity. Recommendations that are made are based on the need to develop standards for an economic entity that meet international requirements for identifying and evaluating compliance risks associated with professional business conduct and monitoring them. The stages of development of compliance as a form of control are determined. The theoretical and practical significance of the study is to justify the application of existing practices of the compliance organization for the development of internal interaction rules, procedures, and decision-making process by an economic entity.

The current financial situation of both domestic and foreign organizations with a developed corporate network has aggravated the problem of building an effective system to manage payments within the group of organizations. It is also necessary to develop a methodology of accounting for and control of payments in corporate systems able to meet the requirements ofinternational practice. The article discusses some evidence confirming the need for ongoing payments and the emergence of liabilities in corporate systems. The authors prove that settlements with contractors are the link that transforms any systemof holding type into a single organism, which makes it possible to develop and build an effective management model for such corporate system, reduce tax risks and cut the costs of its maintenance. In their research the authors use the methods of comparison, grouping and analysis of results of activity of corporations on the issues of redistribution of financial resourceswithin the group and the valuation of liabilities which arise in corporate systems. This results in drawing conclusion about structuring and validity of accounting procedures related to arising, movement of and ending the liabilities in corporate systems. This article intends to stimulate discussion and future research of the problems identified by the research.

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The article examines the issues of the formation of accounting registers intended for the systematization and accumulation of information contained in the primary accounting documents accepted for accounting. Based on the content of various accounting documents, it is determined that the implementation implementation of accounting personnel actions and procedures for the formation of basic information messages in the form of accounting records , revealing the array of fait accompli of economic life, is an accounting information system of an economic entity, which is the subject of the study. The article reveals the main reasons for making errors in accounting, gives their classification and possible options for correcting the identified distortions. The results presented in the article are confirmed by the conclusions and recommendations of the research work “Research of trends in accounting, analysis and audit in the conditions of digitalization of society” with the joint participation of teachers of the Financial University under the Government of the Russian Federation and the ICNTI.