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Документ Compliance as a tool to combat corruption(2017) Sikorska, Małgorzata; Veres Somosi, Mariann; Pererva, P. G.In modern views on the problems of internal control, various attempts to combine and convert the experience of sociology, political science, jurisprudence and psychology in the economic dimension are becoming increasingly popular. Compliance is undoubtedly one such approach. The central link that connects compliance with other social sciences is the notion of a norm, which is developed, for example, within the framework of law, but specific mechanisms for its implementation are related to economic entities at the micro level. The concept of norm is connected with institutionalism, which is another integrative direction in economic theory.Документ Compliance: essence and definition(Кременчуцький національний університет ім. Михайла Остроградського, 2017) Sikorska, Małgorzata; Veres Somosi, Mariann; Pererva, P. G.Compliance refers to the part of the management / control system in the organization that is associated with the risks of non-compliance, non-compliance with the requirements of legislation, regulatory documents, rules and standards of supervisory bodies, industry associations and self-regulatory organizations, codes of conduct, etc. Such risks of nonconformity can ultimately be manifested in the form of applying legal sanctions or regulatory sanctions, financial or reputation losses as a result of non-compliance with laws, generally accepted rules and standards.