id sid tid token lemma pos issue-1114 1 1 baltic baltic PROPN issue-1114 1 2 journal journal PROPN issue-1114 1 3 of of ADP issue-1114 1 4 economic economic ADJ issue-1114 1 5 studies study NOUN issue-1114 1 6 210 210 NUM issue-1114 1 7 vol vol NOUN issue-1114 1 8 . . PROPN issue-1114 2 1 7 7 NUM issue-1114 2 2 no no NOUN issue-1114 2 3 . . NOUN issue-1114 2 4 2 2 NUM issue-1114 2 5 , , PUNCT issue-1114 2 6 2021 2021 NUM issue-1114 2 7 corresponding correspond VERB issue-1114 2 8 author author NOUN issue-1114 2 9 : : PUNCT issue-1114 2 10 1 1 NUM issue-1114 2 11 mykolayiv mykolayiv ADJ issue-1114 2 12 national national ADJ issue-1114 2 13 agrarian agrarian PROPN issue-1114 2 14 university university PROPN issue-1114 2 15 , , PUNCT issue-1114 2 16 ukraine ukraine NOUN issue-1114 2 17 . . PUNCT issue-1114 3 1 e e X issue-1114 3 2 - - NOUN issue-1114 3 3 mail mail NOUN issue-1114 3 4 : : PUNCT issue-1114 3 5 sirceva@mnau.edu.ua sirceva@mnau.edu.ua PROPN issue-1114 3 6 orcid orcid NOUN issue-1114 3 7 : : PUNCT issue-1114 3 8 https://orcid.org/0000-0003-4824-3741 https://orcid.org/0000-0003-4824-3741 VERB issue-1114 3 9 researcherid researcherid NOUN issue-1114 3 10 : : PUNCT issue-1114 3 11 d-2950 d-2950 NOUN issue-1114 3 12 - - PUNCT issue-1114 3 13 2018 2018 NUM issue-1114 3 14 2 2 NUM issue-1114 3 15 mykolayiv mykolayiv ADJ issue-1114 3 16 national national ADJ issue-1114 3 17 agrarian agrarian PROPN issue-1114 3 18 university university PROPN issue-1114 3 19 , , PUNCT issue-1114 3 20 ukraine ukraine NOUN issue-1114 3 21 . . PUNCT issue-1114 4 1 e e X issue-1114 4 2 - - NOUN issue-1114 4 3 mail mail NOUN issue-1114 4 4 : : PUNCT issue-1114 4 5 heban@mnau.edu.ua heban@mnau.edu.ua PROPN issue-1114 4 6 orcid orcid NOUN issue-1114 4 7 : : PUNCT issue-1114 4 8 https://orcid.org/0000-0002-8231-2918 https://orcid.org/0000-0002-8231-2918 NOUN issue-1114 4 9 researcherid researcherid NOUN issue-1114 4 10 : : PUNCT issue-1114 4 11 d-2907 d-2907 PROPN issue-1114 4 12 - - PUNCT issue-1114 4 13 2018 2018 NUM issue-1114 4 14 doi doi NOUN issue-1114 4 15 : : PUNCT issue-1114 4 16 https://doi.org/10.30525/2256-0742/2021-7-2-210-218 https://doi.org/10.30525/2256-0742/2021-7-2-210-218 PROPN issue-1114 4 17 accounting accounting NOUN issue-1114 4 18 compliance compliance NOUN issue-1114 4 19 : : PUNCT issue-1114 4 20 an an DET issue-1114 4 21 institutional institutional ADJ issue-1114 4 22 approach approach NOUN issue-1114 4 23 to to PART issue-1114 4 24 ensure ensure VERB issue-1114 4 25 the the DET issue-1114 4 26 quality quality NOUN issue-1114 4 27 of of ADP issue-1114 4 28 accounting accounting NOUN issue-1114 4 29 information information NOUN issue-1114 4 30 of of ADP issue-1114 4 31 the the DET issue-1114 4 32 enterprise enterprise NOUN issue-1114 4 33 svitlana svitlana PROPN issue-1114 4 34 syrtseva1 syrtseva1 PROPN issue-1114 4 35 , , PUNCT issue-1114 4 36 yuliia yuliia ADJ issue-1114 4 37 cheban2 cheban2 NOUN issue-1114 4 38 abstract abstract NOUN issue-1114 4 39 . . PUNCT issue-1114 5 1 the the DET issue-1114 5 2 subject subject NOUN issue-1114 5 3 of of ADP issue-1114 5 4 the the DET issue-1114 5 5 study study NOUN issue-1114 5 6 is be AUX issue-1114 5 7 theoretical theoretical ADJ issue-1114 5 8 , , PUNCT issue-1114 5 9 methodological methodological ADJ issue-1114 5 10 and and CCONJ issue-1114 5 11 practical practical ADJ issue-1114 5 12 aspects aspect NOUN issue-1114 5 13 of of ADP issue-1114 5 14 the the DET issue-1114 5 15 formation formation NOUN issue-1114 5 16 , , PUNCT issue-1114 5 17 development development NOUN issue-1114 5 18 and and CCONJ issue-1114 5 19 functioning functioning NOUN issue-1114 5 20 of of ADP issue-1114 5 21 the the DET issue-1114 5 22 accounting accounting NOUN issue-1114 5 23 compliance compliance NOUN issue-1114 5 24 system system NOUN issue-1114 5 25 as as ADP issue-1114 5 26 an an DET issue-1114 5 27 appropriate appropriate ADJ issue-1114 5 28 institution institution NOUN issue-1114 5 29 for for ADP issue-1114 5 30 ensuring ensure VERB issue-1114 5 31 the the DET issue-1114 5 32 quality quality NOUN issue-1114 5 33 of of ADP issue-1114 5 34 enterprise enterprise NOUN issue-1114 5 35 accounting accounting NOUN issue-1114 5 36 information information NOUN issue-1114 5 37 . . PUNCT issue-1114 6 1 methodology methodology NOUN issue-1114 6 2 . . PUNCT issue-1114 7 1 the the DET issue-1114 7 2 methodological methodological ADJ issue-1114 7 3 basis basis NOUN issue-1114 7 4 of of ADP issue-1114 7 5 the the DET issue-1114 7 6 study study NOUN issue-1114 7 7 is be AUX issue-1114 7 8 general general ADJ issue-1114 7 9 scientific scientific ADJ issue-1114 7 10 and and CCONJ issue-1114 7 11 special special ADJ issue-1114 7 12 methods method NOUN issue-1114 7 13 of of ADP issue-1114 7 14 cognition cognition NOUN issue-1114 7 15 . . PUNCT issue-1114 8 1 in in ADP issue-1114 8 2 the the DET issue-1114 8 3 course course NOUN issue-1114 8 4 of of ADP issue-1114 8 5 the the DET issue-1114 8 6 study study NOUN issue-1114 8 7 , , PUNCT issue-1114 8 8 the the DET issue-1114 8 9 following follow VERB issue-1114 8 10 methods method NOUN issue-1114 8 11 were be AUX issue-1114 8 12 used use VERB issue-1114 8 13 : : PUNCT issue-1114 8 14 abstract abstract ADJ issue-1114 8 15 - - PUNCT issue-1114 8 16 logical logical ADJ issue-1114 8 17 method method NOUN issue-1114 8 18 was be AUX issue-1114 8 19 used use VERB issue-1114 8 20 for for ADP issue-1114 8 21 the the DET issue-1114 8 22 cognition cognition NOUN issue-1114 8 23 of of ADP issue-1114 8 24 the the DET issue-1114 8 25 essence essence NOUN issue-1114 8 26 , , PUNCT issue-1114 8 27 approaches approach NOUN issue-1114 8 28 , , PUNCT issue-1114 8 29 clarification clarification NOUN issue-1114 8 30 of of ADP issue-1114 8 31 the the DET issue-1114 8 32 concept concept NOUN issue-1114 8 33 of of ADP issue-1114 8 34 “ " PUNCT issue-1114 8 35 compliance compliance NOUN issue-1114 8 36 ” " PUNCT issue-1114 8 37 , , PUNCT issue-1114 8 38 “ " PUNCT issue-1114 8 39 accounting accounting NOUN issue-1114 8 40 compliance compliance NOUN issue-1114 8 41 ” " PUNCT issue-1114 8 42 ; ; PUNCT issue-1114 8 43 bibliographic bibliographic ADJ issue-1114 8 44 method method NOUN issue-1114 8 45 was be AUX issue-1114 8 46 used use VERB issue-1114 8 47 for for ADP issue-1114 8 48 the the DET issue-1114 8 49 study study NOUN issue-1114 8 50 and and CCONJ issue-1114 8 51 development development NOUN issue-1114 8 52 of of ADP issue-1114 8 53 scientific scientific ADJ issue-1114 8 54 works work NOUN issue-1114 8 55 devoted devote VERB issue-1114 8 56 to to ADP issue-1114 8 57 the the DET issue-1114 8 58 definition definition NOUN issue-1114 8 59 of of ADP issue-1114 8 60 the the DET issue-1114 8 61 essence essence NOUN issue-1114 8 62 of of ADP issue-1114 8 63 the the DET issue-1114 8 64 term term NOUN issue-1114 8 65 “ " PUNCT issue-1114 8 66 compliance compliance NOUN issue-1114 8 67 ” " PUNCT issue-1114 8 68 ; ; PUNCT issue-1114 8 69 graphic graphic ADJ issue-1114 8 70 method method NOUN issue-1114 8 71 was be AUX issue-1114 8 72 used use VERB issue-1114 8 73 for for ADP issue-1114 8 74 the the DET issue-1114 8 75 design design NOUN issue-1114 8 76 of of ADP issue-1114 8 77 the the DET issue-1114 8 78 described describe VERB issue-1114 8 79 processes process NOUN issue-1114 8 80 using use VERB issue-1114 8 81 logical logical ADJ issue-1114 8 82 block block NOUN issue-1114 8 83 diagrams diagram NOUN issue-1114 8 84 ; ; PUNCT issue-1114 8 85 system system NOUN issue-1114 8 86 - - PUNCT issue-1114 8 87 structural structural ADJ issue-1114 8 88 analysis analysis NOUN issue-1114 8 89 was be AUX issue-1114 8 90 used use VERB issue-1114 8 91 to to PART issue-1114 8 92 improve improve VERB issue-1114 8 93 the the DET issue-1114 8 94 mechanism mechanism NOUN issue-1114 8 95 for for ADP issue-1114 8 96 the the DET issue-1114 8 97 formation formation NOUN issue-1114 8 98 and and CCONJ issue-1114 8 99 implementation implementation NOUN issue-1114 8 100 of of ADP issue-1114 8 101 the the DET issue-1114 8 102 accounting accounting NOUN issue-1114 8 103 compliance compliance NOUN issue-1114 8 104 system system NOUN issue-1114 8 105 as as ADP issue-1114 8 106 an an DET issue-1114 8 107 institution institution NOUN issue-1114 8 108 for for ADP issue-1114 8 109 ensuring ensure VERB issue-1114 8 110 the the DET issue-1114 8 111 quality quality NOUN issue-1114 8 112 of of ADP issue-1114 8 113 accounting accounting NOUN issue-1114 8 114 information information NOUN issue-1114 8 115 . . PUNCT issue-1114 9 1 the the DET issue-1114 9 2 objective objective NOUN issue-1114 9 3 of of ADP issue-1114 9 4 the the DET issue-1114 9 5 study study NOUN issue-1114 9 6 is be AUX issue-1114 9 7 to to PART issue-1114 9 8 consider consider VERB issue-1114 9 9 the the DET issue-1114 9 10 essence essence NOUN issue-1114 9 11 of of ADP issue-1114 9 12 the the DET issue-1114 9 13 concept concept NOUN issue-1114 9 14 of of ADP issue-1114 9 15 “ " PUNCT issue-1114 9 16 compliance compliance NOUN issue-1114 9 17 ” " PUNCT issue-1114 9 18 , , PUNCT issue-1114 9 19 “ " PUNCT issue-1114 9 20 accounting accounting NOUN issue-1114 9 21 compliance compliance NOUN issue-1114 9 22 ” " PUNCT issue-1114 9 23 , , PUNCT issue-1114 9 24 to to PART issue-1114 9 25 establish establish VERB issue-1114 9 26 and and CCONJ issue-1114 9 27 define define VERB issue-1114 9 28 the the DET issue-1114 9 29 role role NOUN issue-1114 9 30 of of ADP issue-1114 9 31 accounting accounting NOUN issue-1114 9 32 compliance compliance NOUN issue-1114 9 33 in in ADP issue-1114 9 34 ensuring ensure VERB issue-1114 9 35 the the DET issue-1114 9 36 quality quality NOUN issue-1114 9 37 of of ADP issue-1114 9 38 accounting accounting NOUN issue-1114 9 39 information information NOUN issue-1114 9 40 , , PUNCT issue-1114 9 41 to to PART issue-1114 9 42 substantiate substantiate VERB issue-1114 9 43 methodological methodological ADJ issue-1114 9 44 approaches approach NOUN issue-1114 9 45 and and CCONJ issue-1114 9 46 practical practical ADJ issue-1114 9 47 recommendations recommendation NOUN issue-1114 9 48 for for ADP issue-1114 9 49 its its PRON issue-1114 9 50 formation formation NOUN issue-1114 9 51 and and CCONJ issue-1114 9 52 implementation implementation NOUN issue-1114 9 53 at at ADP issue-1114 9 54 the the DET issue-1114 9 55 enterprise enterprise NOUN issue-1114 9 56 . . PUNCT issue-1114 10 1 results result NOUN issue-1114 10 2 . . PUNCT issue-1114 11 1 the the DET issue-1114 11 2 study study NOUN issue-1114 11 3 has have AUX issue-1114 11 4 established establish VERB issue-1114 11 5 that that SCONJ issue-1114 11 6 the the DET issue-1114 11 7 definition definition NOUN issue-1114 11 8 of of ADP issue-1114 11 9 “ " PUNCT issue-1114 11 10 compliance compliance NOUN issue-1114 11 11 ” " PUNCT issue-1114 11 12 should should AUX issue-1114 11 13 include include VERB issue-1114 11 14 an an DET issue-1114 11 15 institutional institutional ADJ issue-1114 11 16 approach approach NOUN issue-1114 11 17 , , PUNCT issue-1114 11 18 i.e. i.e. X issue-1114 11 19 “ " PUNCT issue-1114 11 20 compliance compliance NOUN issue-1114 11 21 ” " PUNCT issue-1114 11 22 should should AUX issue-1114 11 23 be be AUX issue-1114 11 24 understood understand VERB issue-1114 11 25 as as ADP issue-1114 11 26 an an DET issue-1114 11 27 institution institution NOUN issue-1114 11 28 of of ADP issue-1114 11 29 the the DET issue-1114 11 30 internal internal ADJ issue-1114 11 31 control control NOUN issue-1114 11 32 and and CCONJ issue-1114 11 33 corporate corporate ADJ issue-1114 11 34 ideology ideology NOUN issue-1114 11 35 system system NOUN issue-1114 11 36 , , PUNCT issue-1114 11 37 which which PRON issue-1114 11 38 , , PUNCT issue-1114 11 39 using use VERB issue-1114 11 40 a a DET issue-1114 11 41 system system NOUN issue-1114 11 42 of of ADP issue-1114 11 43 regulations regulation NOUN issue-1114 11 44 and and CCONJ issue-1114 11 45 a a DET issue-1114 11 46 set set NOUN issue-1114 11 47 of of ADP issue-1114 11 48 control control NOUN issue-1114 11 49 mechanisms mechanism NOUN issue-1114 11 50 , , PUNCT issue-1114 11 51 forms form VERB issue-1114 11 52 the the DET issue-1114 11 53 company company NOUN issue-1114 11 54 ’s ’s PART issue-1114 11 55 ability ability NOUN issue-1114 11 56 to to PART issue-1114 11 57 comply comply VERB issue-1114 11 58 with with ADP issue-1114 11 59 established established ADJ issue-1114 11 60 norms norm NOUN issue-1114 11 61 , , PUNCT issue-1114 11 62 standards standard NOUN issue-1114 11 63 , , PUNCT issue-1114 11 64 rules rule NOUN issue-1114 11 65 and and CCONJ issue-1114 11 66 procedures procedure NOUN issue-1114 11 67 ; ; PUNCT issue-1114 11 68 a a DET issue-1114 11 69 means means NOUN issue-1114 11 70 of of ADP issue-1114 11 71 propaganda propaganda NOUN issue-1114 11 72 aimed aim VERB issue-1114 11 73 at at ADP issue-1114 11 74 promoting promote VERB issue-1114 11 75 the the DET issue-1114 11 76 requirements requirement NOUN issue-1114 11 77 for for ADP issue-1114 11 78 compliance compliance NOUN issue-1114 11 79 with with ADP issue-1114 11 80 internal internal ADJ issue-1114 11 81 regulatory regulatory ADJ issue-1114 11 82 documents document NOUN issue-1114 11 83 and and CCONJ issue-1114 11 84 generally generally ADV issue-1114 11 85 accepted accept VERB issue-1114 11 86 social social ADJ issue-1114 11 87 values value NOUN issue-1114 11 88 of of ADP issue-1114 11 89 the the DET issue-1114 11 90 enterprise enterprise NOUN issue-1114 11 91 ; ; PUNCT issue-1114 11 92 a a DET issue-1114 11 93 set set NOUN issue-1114 11 94 of of ADP issue-1114 11 95 measures measure NOUN issue-1114 11 96 aimed aim VERB issue-1114 11 97 at at ADP issue-1114 11 98 identifying identify VERB issue-1114 11 99 risks risk NOUN issue-1114 11 100 accompanying accompany VERB issue-1114 11 101 the the DET issue-1114 11 102 activities activity NOUN issue-1114 11 103 of of ADP issue-1114 11 104 the the DET issue-1114 11 105 enterprise enterprise NOUN issue-1114 11 106 and and CCONJ issue-1114 11 107 eliminating eliminate VERB issue-1114 11 108 their their PRON issue-1114 11 109 adverse adverse ADJ issue-1114 11 110 consequences consequence NOUN issue-1114 11 111 . . PUNCT issue-1114 12 1 “ " PUNCT issue-1114 12 2 accounting account VERB issue-1114 12 3 compliance compliance NOUN issue-1114 12 4 ” " PUNCT issue-1114 12 5 is be AUX issue-1114 12 6 an an DET issue-1114 12 7 institution institution NOUN issue-1114 12 8 of of ADP issue-1114 12 9 the the DET issue-1114 12 10 internal internal ADJ issue-1114 12 11 control control NOUN issue-1114 12 12 and and CCONJ issue-1114 12 13 corporate corporate ADJ issue-1114 12 14 ideology ideology NOUN issue-1114 12 15 system system NOUN issue-1114 12 16 of of ADP issue-1114 12 17 the the DET issue-1114 12 18 enterprise enterprise NOUN issue-1114 12 19 , , PUNCT issue-1114 12 20 which which PRON issue-1114 12 21 with with ADP issue-1114 12 22 the the DET issue-1114 12 23 help help NOUN issue-1114 12 24 of of ADP issue-1114 12 25 a a DET issue-1114 12 26 system system NOUN issue-1114 12 27 of of ADP issue-1114 12 28 measures measure NOUN issue-1114 12 29 and and CCONJ issue-1114 12 30 a a DET issue-1114 12 31 set set NOUN issue-1114 12 32 of of ADP issue-1114 12 33 control control NOUN issue-1114 12 34 mechanisms mechanism NOUN issue-1114 12 35 provides provide VERB issue-1114 12 36 the the DET issue-1114 12 37 ability ability NOUN issue-1114 12 38 to to PART issue-1114 12 39 track track VERB issue-1114 12 40 , , PUNCT issue-1114 12 41 monitor monitor NOUN issue-1114 12 42 , , PUNCT issue-1114 12 43 evaluate evaluate VERB issue-1114 12 44 and and CCONJ issue-1114 12 45 comply comply VERB issue-1114 12 46 with with ADP issue-1114 12 47 the the DET issue-1114 12 48 requirements requirement NOUN issue-1114 12 49 of of ADP issue-1114 12 50 regulatory regulatory ADJ issue-1114 12 51 documents document NOUN issue-1114 12 52 , , PUNCT issue-1114 12 53 regulations regulation NOUN issue-1114 12 54 , , PUNCT issue-1114 12 55 instructions instruction NOUN issue-1114 12 56 in in ADP issue-1114 12 57 the the DET issue-1114 12 58 accounting accounting NOUN issue-1114 12 59 system system NOUN issue-1114 12 60 . . PUNCT issue-1114 13 1 it it PRON issue-1114 13 2 must must AUX issue-1114 13 3 be be AUX issue-1114 13 4 necessarily necessarily ADV issue-1114 13 5 aimed aim VERB issue-1114 13 6 at at ADP issue-1114 13 7 identifying identify VERB issue-1114 13 8 , , PUNCT issue-1114 13 9 reducing reduce VERB issue-1114 13 10 and and CCONJ issue-1114 13 11 eliminating eliminate VERB issue-1114 13 12 the the DET issue-1114 13 13 risks risk NOUN issue-1114 13 14 of of ADP issue-1114 13 15 distortion distortion NOUN issue-1114 13 16 , , PUNCT issue-1114 13 17 misrepresentation misrepresentation NOUN issue-1114 13 18 and and CCONJ issue-1114 13 19 falsification falsification NOUN issue-1114 13 20 of of ADP issue-1114 13 21 accounting accounting NOUN issue-1114 13 22 information information NOUN issue-1114 13 23 . . PUNCT issue-1114 14 1 it it PRON issue-1114 14 2 has have AUX issue-1114 14 3 been be AUX issue-1114 14 4 substantiated substantiate VERB issue-1114 14 5 that that SCONJ issue-1114 14 6 the the DET issue-1114 14 7 accounting accounting NOUN issue-1114 14 8 compliance compliance NOUN issue-1114 14 9 system system NOUN issue-1114 14 10 , , PUNCT issue-1114 14 11 as as ADP issue-1114 14 12 an an DET issue-1114 14 13 appropriate appropriate ADJ issue-1114 14 14 institution institution NOUN issue-1114 14 15 , , PUNCT issue-1114 14 16 should should AUX issue-1114 14 17 be be AUX issue-1114 14 18 formed form VERB issue-1114 14 19 in in ADP issue-1114 14 20 stages stage NOUN issue-1114 14 21 , , PUNCT issue-1114 14 22 based base VERB issue-1114 14 23 on on ADP issue-1114 14 24 a a DET issue-1114 14 25 set set NOUN issue-1114 14 26 of of ADP issue-1114 14 27 specially specially ADV issue-1114 14 28 developed develop VERB issue-1114 14 29 internal internal ADJ issue-1114 14 30 methods method NOUN issue-1114 14 31 , , PUNCT issue-1114 14 32 rules rule NOUN issue-1114 14 33 and and CCONJ issue-1114 14 34 procedures procedure NOUN issue-1114 14 35 . . PUNCT issue-1114 15 1 it it PRON issue-1114 15 2 has have AUX issue-1114 15 3 been be AUX issue-1114 15 4 proved prove VERB issue-1114 15 5 that that SCONJ issue-1114 15 6 most most ADJ issue-1114 15 7 of of ADP issue-1114 15 8 the the DET issue-1114 15 9 actions action NOUN issue-1114 15 10 of of ADP issue-1114 15 11 the the DET issue-1114 15 12 compliance compliance NOUN issue-1114 15 13 system system NOUN issue-1114 15 14 are be AUX issue-1114 15 15 aimed aim VERB issue-1114 15 16 at at ADP issue-1114 15 17 identifying identify VERB issue-1114 15 18 , , PUNCT issue-1114 15 19 analysing analyse VERB issue-1114 15 20 and and CCONJ issue-1114 15 21 assessing assess VERB issue-1114 15 22 risks risk NOUN issue-1114 15 23 in in ADP issue-1114 15 24 the the DET issue-1114 15 25 accounting accounting NOUN issue-1114 15 26 system system NOUN issue-1114 15 27 , , PUNCT issue-1114 15 28 and and CCONJ issue-1114 15 29 a a DET issue-1114 15 30 significant significant ADJ issue-1114 15 31 number number NOUN issue-1114 15 32 of of ADP issue-1114 15 33 documents document NOUN issue-1114 15 34 defining define VERB issue-1114 15 35 its its PRON issue-1114 15 36 normative normative ADJ issue-1114 15 37 content content NOUN issue-1114 15 38 are be AUX issue-1114 15 39 closely closely ADV issue-1114 15 40 related relate VERB issue-1114 15 41 to to ADP issue-1114 15 42 the the DET issue-1114 15 43 implementation implementation NOUN issue-1114 15 44 of of ADP issue-1114 15 45 the the DET issue-1114 15 46 risk risk NOUN issue-1114 15 47 management management NOUN issue-1114 15 48 function function NOUN issue-1114 15 49 . . PUNCT issue-1114 16 1 practical practical ADJ issue-1114 16 2 implications implication NOUN issue-1114 16 3 . . PUNCT issue-1114 17 1 in in ADP issue-1114 17 2 order order NOUN issue-1114 17 3 to to PART issue-1114 17 4 ensure ensure VERB issue-1114 17 5 the the DET issue-1114 17 6 identification identification NOUN issue-1114 17 7 of of ADP issue-1114 17 8 compliance compliance NOUN issue-1114 17 9 risks risk NOUN issue-1114 17 10 in in ADP issue-1114 17 11 the the DET issue-1114 17 12 company company NOUN issue-1114 17 13 ’s ’s PART issue-1114 17 14 accounting accounting NOUN issue-1114 17 15 system system NOUN issue-1114 17 16 and and CCONJ issue-1114 17 17 determine determine VERB issue-1114 17 18 their their PRON issue-1114 17 19 impact impact NOUN issue-1114 17 20 on on ADP issue-1114 17 21 the the DET issue-1114 17 22 formation formation NOUN issue-1114 17 23 and and CCONJ issue-1114 17 24 quality quality NOUN issue-1114 17 25 of of ADP issue-1114 17 26 accounting accounting NOUN issue-1114 17 27 information information NOUN issue-1114 17 28 , , PUNCT issue-1114 17 29 the the DET issue-1114 17 30 grouping grouping NOUN issue-1114 17 31 of of ADP issue-1114 17 32 risks risk NOUN issue-1114 17 33 by by ADP issue-1114 17 34 type type NOUN issue-1114 17 35 is be AUX issue-1114 17 36 presented present VERB issue-1114 17 37 . . PUNCT issue-1114 18 1 to to PART issue-1114 18 2 implement implement VERB issue-1114 18 3 the the DET issue-1114 18 4 functions function NOUN issue-1114 18 5 of of ADP issue-1114 18 6 accounting accounting NOUN issue-1114 18 7 compliance compliance NOUN issue-1114 18 8 , , PUNCT issue-1114 18 9 it it PRON issue-1114 18 10 was be AUX issue-1114 18 11 proposed propose VERB issue-1114 18 12 to to PART issue-1114 18 13 develop develop VERB issue-1114 18 14 and and CCONJ issue-1114 18 15 approve approve VERB issue-1114 18 16 a a DET issue-1114 18 17 number number NOUN issue-1114 18 18 of of ADP issue-1114 18 19 internal internal ADJ issue-1114 18 20 standards standard NOUN issue-1114 18 21 and and CCONJ issue-1114 18 22 regulations regulation NOUN issue-1114 18 23 , , PUNCT issue-1114 18 24 which which PRON issue-1114 18 25 will will AUX issue-1114 18 26 guide guide VERB issue-1114 18 27 the the DET issue-1114 18 28 employees employee NOUN issue-1114 18 29 of of ADP issue-1114 18 30 the the DET issue-1114 18 31 compliance compliance NOUN issue-1114 18 32 department department NOUN issue-1114 18 33 in in ADP issue-1114 18 34 their their PRON issue-1114 18 35 work work NOUN issue-1114 18 36 . . PUNCT issue-1114 19 1 in in ADP issue-1114 19 2 order order NOUN issue-1114 19 3 to to PART issue-1114 19 4 ensure ensure VERB issue-1114 19 5 the the DET issue-1114 19 6 quality quality NOUN issue-1114 19 7 of of ADP issue-1114 19 8 accounting accounting NOUN issue-1114 19 9 information information NOUN issue-1114 19 10 to to ADP issue-1114 19 11 users user NOUN issue-1114 19 12 necessary necessary ADJ issue-1114 19 13 for for ADP issue-1114 19 14 making make VERB issue-1114 19 15 effective effective ADJ issue-1114 19 16 management management NOUN issue-1114 19 17 decisions decision NOUN issue-1114 19 18 , , PUNCT issue-1114 19 19 the the DET issue-1114 19 20 organizational organizational ADJ issue-1114 19 21 and and CCONJ issue-1114 19 22 economic economic ADJ issue-1114 19 23 mechanism mechanism NOUN issue-1114 19 24 of of ADP issue-1114 19 25 the the DET issue-1114 19 26 accounting accounting NOUN issue-1114 19 27 compliance compliance NOUN issue-1114 19 28 system system NOUN issue-1114 19 29 has have AUX issue-1114 19 30 been be AUX issue-1114 19 31 developed develop VERB issue-1114 19 32 . . PUNCT issue-1114 20 1 conclusion conclusion NOUN issue-1114 20 2 of of ADP issue-1114 20 3 the the DET issue-1114 20 4 study study NOUN issue-1114 20 5 . . PUNCT issue-1114 21 1 thus thus ADV issue-1114 21 2 , , PUNCT issue-1114 21 3 accounting accounting NOUN issue-1114 21 4 compliance compliance NOUN issue-1114 21 5 , , PUNCT issue-1114 21 6 as as ADP issue-1114 21 7 an an DET issue-1114 21 8 institution institution NOUN issue-1114 21 9 for for ADP issue-1114 21 10 ensuring ensure VERB issue-1114 21 11 the the DET issue-1114 21 12 quality quality NOUN issue-1114 21 13 of of ADP issue-1114 21 14 accounting accounting NOUN issue-1114 21 15 information information NOUN issue-1114 21 16 at at ADP issue-1114 21 17 an an DET issue-1114 21 18 enterprise enterprise NOUN issue-1114 21 19 , , PUNCT issue-1114 21 20 should should AUX issue-1114 21 21 be be AUX issue-1114 21 22 focused focus VERB issue-1114 21 23 on on ADP issue-1114 21 24 finding finding NOUN issue-1114 21 25 , , PUNCT issue-1114 21 26 identifying identifying NOUN issue-1114 21 27 , , PUNCT issue-1114 21 28 baltic baltic ADJ issue-1114 21 29 journal journal NOUN issue-1114 21 30 of of ADP issue-1114 21 31 economic economic ADJ issue-1114 21 32 studies study NOUN issue-1114 21 33 211 211 NUM issue-1114 21 34 vol vol NOUN issue-1114 21 35 . . PUNCT issue-1114 22 1 7 7 NUM issue-1114 23 1 no no NOUN issue-1114 23 2 . . NOUN issue-1114 23 3 2 2 NUM issue-1114 23 4 , , PUNCT issue-1114 23 5 2021 2021 NUM issue-1114 23 6 assessing assessing NOUN issue-1114 23 7 , , PUNCT issue-1114 23 8 analysing analyse VERB issue-1114 23 9 and and CCONJ issue-1114 23 10 taking take VERB issue-1114 23 11 measures measure NOUN issue-1114 23 12 to to PART issue-1114 23 13 minimize minimize VERB issue-1114 23 14 compliance compliance NOUN issue-1114 23 15 risks risk NOUN issue-1114 23 16 in in ADP issue-1114 23 17 the the DET issue-1114 23 18 accounting accounting NOUN issue-1114 23 19 system system NOUN issue-1114 23 20 arising arise VERB issue-1114 23 21 from from ADP issue-1114 23 22 noncompliance noncompliance NOUN issue-1114 23 23 with with ADP issue-1114 23 24 established establish VERB issue-1114 23 25 rules rule NOUN issue-1114 23 26 , , PUNCT issue-1114 23 27 standards standard NOUN issue-1114 23 28 and and CCONJ issue-1114 23 29 procedures procedure NOUN issue-1114 23 30 for for ADP issue-1114 23 31 organization organization NOUN issue-1114 23 32 and and CCONJ issue-1114 23 33 maintenance maintenance NOUN issue-1114 23 34 of of ADP issue-1114 23 35 accounting accounting NOUN issue-1114 23 36 . . PUNCT issue-1114 24 1 substantiated substantiate VERB issue-1114 24 2 methodological methodological ADJ issue-1114 24 3 foundations foundation NOUN issue-1114 24 4 and and CCONJ issue-1114 24 5 recommendations recommendation NOUN issue-1114 24 6 for for ADP issue-1114 24 7 the the DET issue-1114 24 8 formation formation NOUN issue-1114 24 9 and and CCONJ issue-1114 24 10 implementation implementation NOUN issue-1114 24 11 of of ADP issue-1114 24 12 accounting accounting NOUN issue-1114 24 13 compliance compliance NOUN issue-1114 24 14 will will AUX issue-1114 24 15 not not PART issue-1114 24 16 only only ADV issue-1114 24 17 ensure ensure VERB issue-1114 24 18 the the DET issue-1114 24 19 quality quality NOUN issue-1114 24 20 of of ADP issue-1114 24 21 accounting accounting NOUN issue-1114 24 22 information information NOUN issue-1114 24 23 , , PUNCT issue-1114 24 24 but but CCONJ issue-1114 24 25 also also ADV issue-1114 24 26 guarantee guarantee VERB issue-1114 24 27 business business NOUN issue-1114 24 28 purity purity NOUN issue-1114 24 29 , , PUNCT issue-1114 24 30 a a DET issue-1114 24 31 high high ADJ issue-1114 24 32 level level NOUN issue-1114 24 33 of of ADP issue-1114 24 34 corporate corporate ADJ issue-1114 24 35 culture culture NOUN issue-1114 24 36 . . PUNCT issue-1114 25 1 the the DET issue-1114 25 2 latter latter ADJ issue-1114 25 3 will will AUX issue-1114 25 4 contribute contribute VERB issue-1114 25 5 to to ADP issue-1114 25 6 improving improve VERB issue-1114 25 7 the the DET issue-1114 25 8 efficiency efficiency NOUN issue-1114 25 9 of of ADP issue-1114 25 10 economic economic ADJ issue-1114 25 11 activities activity NOUN issue-1114 25 12 and and CCONJ issue-1114 25 13 sustainable sustainable ADJ issue-1114 25 14 development development NOUN issue-1114 25 15 of of ADP issue-1114 25 16 the the DET issue-1114 25 17 enterprise enterprise NOUN issue-1114 25 18 . . PUNCT issue-1114 26 1 key key ADJ issue-1114 26 2 words word NOUN issue-1114 26 3 : : PUNCT issue-1114 26 4 compliance compliance NOUN issue-1114 26 5 , , PUNCT issue-1114 26 6 accounting accounting NOUN issue-1114 26 7 compliance compliance NOUN issue-1114 26 8 , , PUNCT issue-1114 26 9 accounting accounting NOUN issue-1114 26 10 information information NOUN issue-1114 26 11 , , PUNCT issue-1114 26 12 quality quality NOUN issue-1114 26 13 of of ADP issue-1114 26 14 accounting accounting NOUN issue-1114 26 15 information information NOUN issue-1114 26 16 , , PUNCT issue-1114 26 17 financial financial ADJ issue-1114 26 18 statements statement NOUN issue-1114 26 19 , , PUNCT issue-1114 26 20 compliance compliance NOUN issue-1114 26 21 risks risk NOUN issue-1114 26 22 . . PUNCT issue-1114 27 1 jel jel PROPN issue-1114 27 2 classification classification NOUN issue-1114 27 3 : : PUNCT issue-1114 27 4 d73 d73 PROPN issue-1114 27 5 , , PUNCT issue-1114 27 6 m40 m40 PROPN issue-1114 27 7 , , PUNCT issue-1114 27 8 m41 m41 PROPN issue-1114 27 9 , , PUNCT issue-1114 27 10 m49 m49 NOUN issue-1114 27 11 1 1 NUM issue-1114 27 12 . . PUNCT issue-1114 27 13 introduction introduction NOUN issue-1114 27 14 under under ADP issue-1114 27 15 the the DET issue-1114 27 16 conditions condition NOUN issue-1114 27 17 of of ADP issue-1114 27 18 the the DET issue-1114 27 19 institutional institutional ADJ issue-1114 27 20 environment environment NOUN issue-1114 27 21 , , PUNCT issue-1114 27 22 the the DET issue-1114 27 23 traditional traditional ADJ issue-1114 27 24 view view NOUN issue-1114 27 25 and and CCONJ issue-1114 27 26 attitude attitude NOUN issue-1114 27 27 towards towards ADP issue-1114 27 28 such such DET issue-1114 27 29 a a DET issue-1114 27 30 subsystem subsystem NOUN issue-1114 27 31 of of ADP issue-1114 27 32 enterprise enterprise NOUN issue-1114 27 33 management management NOUN issue-1114 27 34 as as ADP issue-1114 27 35 accounting accounting NOUN issue-1114 27 36 is be AUX issue-1114 27 37 changing change VERB issue-1114 27 38 . . PUNCT issue-1114 28 1 the the DET issue-1114 28 2 main main ADJ issue-1114 28 3 task task NOUN issue-1114 28 4 of of ADP issue-1114 28 5 accounting accounting NOUN issue-1114 28 6 is be AUX issue-1114 28 7 to to PART issue-1114 28 8 provide provide VERB issue-1114 28 9 complete complete ADJ issue-1114 28 10 and and CCONJ issue-1114 28 11 reliable reliable ADJ issue-1114 28 12 information information NOUN issue-1114 28 13 to to ADP issue-1114 28 14 all all DET issue-1114 28 15 users user NOUN issue-1114 28 16 of of ADP issue-1114 28 17 the the DET issue-1114 28 18 enterprise enterprise NOUN issue-1114 28 19 for for ADP issue-1114 28 20 making make VERB issue-1114 28 21 rational rational ADJ issue-1114 28 22 management management NOUN issue-1114 28 23 decisions decision NOUN issue-1114 28 24 . . PUNCT issue-1114 29 1 as as ADP issue-1114 29 2 a a DET issue-1114 29 3 specific specific ADJ issue-1114 29 4 system system NOUN issue-1114 29 5 , , PUNCT issue-1114 29 6 the the DET issue-1114 29 7 following follow VERB issue-1114 29 8 features feature NOUN issue-1114 29 9 are be AUX issue-1114 29 10 inherent inherent ADJ issue-1114 29 11 in in ADP issue-1114 29 12 it it PRON issue-1114 29 13 : : PUNCT issue-1114 29 14 fullness fullness ADJ issue-1114 29 15 , , PUNCT issue-1114 29 16 hierarchy hierarchy NOUN issue-1114 29 17 , , PUNCT issue-1114 29 18 integrity integrity NOUN issue-1114 29 19 , , PUNCT issue-1114 29 20 purposefulness purposefulness NOUN issue-1114 29 21 , , PUNCT issue-1114 29 22 reliability reliability NOUN issue-1114 29 23 , , PUNCT issue-1114 29 24 level level NOUN issue-1114 29 25 of of ADP issue-1114 29 26 independence independence NOUN issue-1114 29 27 and and CCONJ issue-1114 29 28 openness openness NOUN issue-1114 29 29 , , PUNCT issue-1114 29 30 complexity complexity NOUN issue-1114 29 31 . . PUNCT issue-1114 30 1 in in ADP issue-1114 30 2 the the DET issue-1114 30 3 institutional institutional ADJ issue-1114 30 4 economy economy NOUN issue-1114 30 5 , , PUNCT issue-1114 30 6 in in ADP issue-1114 30 7 addition addition NOUN issue-1114 30 8 to to ADP issue-1114 30 9 the the DET issue-1114 30 10 generally generally ADV issue-1114 30 11 accepted accept VERB issue-1114 30 12 functions function NOUN issue-1114 30 13 , , PUNCT issue-1114 30 14 accounting accounting NOUN issue-1114 30 15 performs perform VERB issue-1114 30 16 the the DET issue-1114 30 17 following following ADJ issue-1114 30 18 ones one NOUN issue-1114 30 19 : : PUNCT issue-1114 30 20 formation formation NOUN issue-1114 30 21 of of ADP issue-1114 30 22 information information NOUN issue-1114 30 23 about about ADP issue-1114 30 24 the the DET issue-1114 30 25 entrepreneurial entrepreneurial ADJ issue-1114 30 26 ability ability NOUN issue-1114 30 27 of of ADP issue-1114 30 28 management management NOUN issue-1114 30 29 ; ; PUNCT issue-1114 30 30 informing inform VERB issue-1114 30 31 the the DET issue-1114 30 32 owner owner NOUN issue-1114 30 33 about about ADP issue-1114 30 34 the the DET issue-1114 30 35 condition condition NOUN issue-1114 30 36 of of ADP issue-1114 30 37 the the DET issue-1114 30 38 property property NOUN issue-1114 30 39 over over ADP issue-1114 30 40 which which PRON issue-1114 30 41 he he PRON issue-1114 30 42 or or CCONJ issue-1114 30 43 she she PRON issue-1114 30 44 does do AUX issue-1114 30 45 not not PART issue-1114 30 46 have have VERB issue-1114 30 47 direct direct ADJ issue-1114 30 48 control control NOUN issue-1114 30 49 ; ; PUNCT issue-1114 30 50 formation formation NOUN issue-1114 30 51 of of ADP issue-1114 30 52 an an DET issue-1114 30 53 information information NOUN issue-1114 30 54 base base NOUN issue-1114 30 55 for for ADP issue-1114 30 56 making make VERB issue-1114 30 57 decisions decision NOUN issue-1114 30 58 on on ADP issue-1114 30 59 investing invest VERB issue-1114 30 60 funds fund NOUN issue-1114 30 61 ; ; PUNCT issue-1114 30 62 formation formation NOUN issue-1114 30 63 of of ADP issue-1114 30 64 archives archive NOUN issue-1114 30 65 ( ( PUNCT issue-1114 30 66 history history NOUN issue-1114 30 67 of of ADP issue-1114 30 68 the the DET issue-1114 30 69 enterprise enterprise NOUN issue-1114 30 70 ) ) PUNCT issue-1114 30 71 ; ; PUNCT issue-1114 30 72 evidentiary evidentiary ADJ issue-1114 30 73 instrument instrument NOUN issue-1114 30 74 in in ADP issue-1114 30 75 courts court NOUN issue-1114 30 76 ( ( PUNCT issue-1114 30 77 chyzhevska chyzhevska ADJ issue-1114 30 78 , , PUNCT issue-1114 30 79 2013 2013 NUM issue-1114 30 80 ) ) PUNCT issue-1114 30 81 . . PUNCT issue-1114 31 1 transnationalization transnationalization NOUN issue-1114 31 2 processes process NOUN issue-1114 31 3 in in ADP issue-1114 31 4 the the DET issue-1114 31 5 economy economy NOUN issue-1114 31 6 and and CCONJ issue-1114 31 7 the the DET issue-1114 31 8 integration integration NOUN issue-1114 31 9 of of ADP issue-1114 31 10 ukraine ukraine NOUN issue-1114 31 11 into into ADP issue-1114 31 12 the the DET issue-1114 31 13 world world NOUN issue-1114 31 14 economic economic ADJ issue-1114 31 15 community community NOUN issue-1114 31 16 have have VERB issue-1114 31 17 a a DET issue-1114 31 18 direct direct ADJ issue-1114 31 19 impact impact NOUN issue-1114 31 20 on on ADP issue-1114 31 21 the the DET issue-1114 31 22 development development NOUN issue-1114 31 23 of of ADP issue-1114 31 24 national national ADJ issue-1114 31 25 accounting accounting NOUN issue-1114 31 26 and and CCONJ issue-1114 31 27 require require VERB issue-1114 31 28 effective effective ADJ issue-1114 31 29 implementation implementation NOUN issue-1114 31 30 of of ADP issue-1114 31 31 international international ADJ issue-1114 31 32 financial financial ADJ issue-1114 31 33 reporting reporting NOUN issue-1114 31 34 standards standard NOUN issue-1114 31 35 into into ADP issue-1114 31 36 accounting accounting NOUN issue-1114 31 37 practice practice NOUN issue-1114 31 38 . . PUNCT issue-1114 32 1 the the DET issue-1114 32 2 requirements requirement NOUN issue-1114 32 3 for for ADP issue-1114 32 4 the the DET issue-1114 32 5 quality quality NOUN issue-1114 32 6 of of ADP issue-1114 32 7 accounting accounting NOUN issue-1114 32 8 information information NOUN issue-1114 32 9 that that PRON issue-1114 32 10 must must AUX issue-1114 32 11 be be AUX issue-1114 32 12 presented present VERB issue-1114 32 13 in in ADP issue-1114 32 14 the the DET issue-1114 32 15 financial financial ADJ issue-1114 32 16 statements statement NOUN issue-1114 32 17 of of ADP issue-1114 32 18 the the DET issue-1114 32 19 enterprise enterprise NOUN issue-1114 32 20 are be AUX issue-1114 32 21 also also ADV issue-1114 32 22 increasing increase VERB issue-1114 32 23 . . PUNCT issue-1114 33 1 thus thus ADV issue-1114 33 2 , , PUNCT issue-1114 33 3 the the DET issue-1114 33 4 information information NOUN issue-1114 33 5 in in ADP issue-1114 33 6 accounting accounting NOUN issue-1114 33 7 must must AUX issue-1114 33 8 be be AUX issue-1114 33 9 of of ADP issue-1114 33 10 high high ADJ issue-1114 33 11 quality quality NOUN issue-1114 33 12 in in ADP issue-1114 33 13 order order NOUN issue-1114 33 14 to to PART issue-1114 33 15 ensure ensure VERB issue-1114 33 16 the the DET issue-1114 33 17 reliability reliability NOUN issue-1114 33 18 , , PUNCT issue-1114 33 19 comparability comparability NOUN issue-1114 33 20 , , PUNCT issue-1114 33 21 clarity clarity NOUN issue-1114 33 22 and and CCONJ issue-1114 33 23 truthfulness truthfulness ADJ issue-1114 33 24 of of ADP issue-1114 33 25 the the DET issue-1114 33 26 reflection reflection NOUN issue-1114 33 27 of of ADP issue-1114 33 28 the the DET issue-1114 33 29 facts fact NOUN issue-1114 33 30 of of ADP issue-1114 33 31 the the DET issue-1114 33 32 economic economic ADJ issue-1114 33 33 activity activity NOUN issue-1114 33 34 of of ADP issue-1114 33 35 the the DET issue-1114 33 36 enterprise enterprise NOUN issue-1114 33 37 . . PUNCT issue-1114 34 1 on on ADP issue-1114 34 2 the the DET issue-1114 34 3 other other ADJ issue-1114 34 4 hand hand NOUN issue-1114 34 5 , , PUNCT issue-1114 34 6 inaccurate inaccurate ADJ issue-1114 34 7 information information NOUN issue-1114 34 8 about about ADP issue-1114 34 9 the the DET issue-1114 34 10 financial financial ADJ issue-1114 34 11 condition condition NOUN issue-1114 34 12 and and CCONJ issue-1114 34 13 performance performance NOUN issue-1114 34 14 of of ADP issue-1114 34 15 business business NOUN issue-1114 34 16 entities entity NOUN issue-1114 34 17 makes make VERB issue-1114 34 18 it it PRON issue-1114 34 19 impossible impossible ADJ issue-1114 34 20 to to PART issue-1114 34 21 make make VERB issue-1114 34 22 reasonable reasonable ADJ issue-1114 34 23 management management NOUN issue-1114 34 24 decisions decision NOUN issue-1114 34 25 and and CCONJ issue-1114 34 26 , , PUNCT issue-1114 34 27 as as ADP issue-1114 34 28 a a DET issue-1114 34 29 result result NOUN issue-1114 34 30 , , PUNCT issue-1114 34 31 leads lead VERB issue-1114 34 32 to to ADP issue-1114 34 33 economic economic ADJ issue-1114 34 34 losses loss NOUN issue-1114 34 35 , , PUNCT issue-1114 34 36 investor investor NOUN issue-1114 34 37 distrust distrust NOUN issue-1114 34 38 and and CCONJ issue-1114 34 39 sanctions sanction NOUN issue-1114 34 40 from from ADP issue-1114 34 41 regulatory regulatory ADJ issue-1114 34 42 authorities authority NOUN issue-1114 34 43 . . PUNCT issue-1114 35 1 however however ADV issue-1114 35 2 , , PUNCT issue-1114 35 3 in in ADP issue-1114 35 4 some some DET issue-1114 35 5 cases case NOUN issue-1114 35 6 , , PUNCT issue-1114 35 7 it it PRON issue-1114 35 8 can can AUX issue-1114 35 9 be be AUX issue-1114 35 10 difficult difficult ADJ issue-1114 35 11 to to PART issue-1114 35 12 identify identify VERB issue-1114 35 13 and and CCONJ issue-1114 35 14 avoid avoid VERB issue-1114 35 15 possible possible ADJ issue-1114 35 16 misstatements misstatement NOUN issue-1114 35 17 , , PUNCT issue-1114 35 18 errors error NOUN issue-1114 35 19 and and CCONJ issue-1114 35 20 fraud fraud NOUN issue-1114 35 21 in in ADP issue-1114 35 22 the the DET issue-1114 35 23 financial financial ADJ issue-1114 35 24 statements statement NOUN issue-1114 35 25 , , PUNCT issue-1114 35 26 since since SCONJ issue-1114 35 27 fraud fraud NOUN issue-1114 35 28 sometimes sometimes ADV issue-1114 35 29 appears appear VERB issue-1114 35 30 to to PART issue-1114 35 31 be be AUX issue-1114 35 32 lawful lawful ADJ issue-1114 35 33 transactions transaction NOUN issue-1114 35 34 committed commit VERB issue-1114 35 35 in in ADP issue-1114 35 36 accordance accordance NOUN issue-1114 35 37 with with ADP issue-1114 35 38 applicable applicable ADJ issue-1114 35 39 law law NOUN issue-1114 35 40 . . PUNCT issue-1114 36 1 in in ADP issue-1114 36 2 this this DET issue-1114 36 3 regard regard NOUN issue-1114 36 4 , , PUNCT issue-1114 36 5 the the DET issue-1114 36 6 issue issue NOUN issue-1114 36 7 of of ADP issue-1114 36 8 ensuring ensure VERB issue-1114 36 9 and and CCONJ issue-1114 36 10 improving improve VERB issue-1114 36 11 the the DET issue-1114 36 12 quality quality NOUN issue-1114 36 13 of of ADP issue-1114 36 14 accounting accounting NOUN issue-1114 36 15 information information NOUN issue-1114 36 16 with with ADP issue-1114 36 17 the the DET issue-1114 36 18 help help NOUN issue-1114 36 19 of of ADP issue-1114 36 20 appropriate appropriate ADJ issue-1114 36 21 tools tool NOUN issue-1114 36 22 , , PUNCT issue-1114 36 23 among among ADP issue-1114 36 24 which which PRON issue-1114 36 25 there there PRON issue-1114 36 26 should should AUX issue-1114 36 27 be be AUX issue-1114 36 28 accounting accounting NOUN issue-1114 36 29 compliance compliance NOUN issue-1114 36 30 , , PUNCT issue-1114 36 31 is be AUX issue-1114 36 32 relevant relevant ADJ issue-1114 36 33 . . PUNCT issue-1114 37 1 2 2 X issue-1114 37 2 . . X issue-1114 37 3 the the DET issue-1114 37 4 essence essence NOUN issue-1114 37 5 of of ADP issue-1114 37 6 the the DET issue-1114 37 7 concept concept NOUN issue-1114 37 8 of of ADP issue-1114 37 9 “ " PUNCT issue-1114 37 10 compliance compliance NOUN issue-1114 37 11 ” " PUNCT issue-1114 37 12 and and CCONJ issue-1114 37 13 “ " PUNCT issue-1114 37 14 accounting accounting NOUN issue-1114 37 15 compliance compliance NOUN issue-1114 37 16 ” " PUNCT issue-1114 37 17 compliance compliance NOUN issue-1114 37 18 was be AUX issue-1114 37 19 first first ADV issue-1114 37 20 applied apply VERB issue-1114 37 21 at at ADP issue-1114 37 22 the the DET issue-1114 37 23 beginning beginning NOUN issue-1114 37 24 of of ADP issue-1114 37 25 the the DET issue-1114 37 26 20th 20th ADJ issue-1114 37 27 century century NOUN issue-1114 37 28 in in ADP issue-1114 37 29 the the DET issue-1114 37 30 united united PROPN issue-1114 37 31 states states PROPN issue-1114 37 32 , , PUNCT issue-1114 37 33 when when SCONJ issue-1114 37 34 the the DET issue-1114 37 35 food food NOUN issue-1114 37 36 and and CCONJ issue-1114 37 37 drug drug NOUN issue-1114 37 38 administration administration NOUN issue-1114 37 39 was be AUX issue-1114 37 40 created create VERB issue-1114 37 41 to to PART issue-1114 37 42 develop develop VERB issue-1114 37 43 and and CCONJ issue-1114 37 44 implement implement VERB issue-1114 37 45 the the DET issue-1114 37 46 rules rule NOUN issue-1114 37 47 for for ADP issue-1114 37 48 the the DET issue-1114 37 49 functioning functioning NOUN issue-1114 37 50 of of ADP issue-1114 37 51 business business NOUN issue-1114 37 52 participants participant NOUN issue-1114 37 53 in in ADP issue-1114 37 54 the the DET issue-1114 37 55 pharmaceutical pharmaceutical ADJ issue-1114 37 56 and and CCONJ issue-1114 37 57 food food NOUN issue-1114 37 58 industries industry NOUN issue-1114 37 59 . . PUNCT issue-1114 38 1 a a DET issue-1114 38 2 prerequisite prerequisite NOUN issue-1114 38 3 for for ADP issue-1114 38 4 the the DET issue-1114 38 5 development development NOUN issue-1114 38 6 of of ADP issue-1114 38 7 compliance compliance NOUN issue-1114 38 8 was be AUX issue-1114 38 9 the the DET issue-1114 38 10 adoption adoption NOUN issue-1114 38 11 of of ADP issue-1114 38 12 foreign foreign ADJ issue-1114 38 13 corrupt corrupt ADJ issue-1114 38 14 practices practice NOUN issue-1114 38 15 act act NOUN issue-1114 38 16 of of ADP issue-1114 38 17 1977 1977 NUM issue-1114 38 18 by by ADP issue-1114 38 19 the the DET issue-1114 38 20 usa usa PROPN issue-1114 38 21 , , PUNCT issue-1114 38 22 which which PRON issue-1114 38 23 introduced introduce VERB issue-1114 38 24 requirements requirement NOUN issue-1114 38 25 for for ADP issue-1114 38 26 accounting accounting NOUN issue-1114 38 27 and and CCONJ issue-1114 38 28 financial financial ADJ issue-1114 38 29 documentation documentation NOUN issue-1114 38 30 , , PUNCT issue-1114 38 31 and and CCONJ issue-1114 38 32 established establish VERB issue-1114 38 33 rules rule NOUN issue-1114 38 34 for for ADP issue-1114 38 35 controlling control VERB issue-1114 38 36 relations relation NOUN issue-1114 38 37 with with ADP issue-1114 38 38 state state NOUN issue-1114 38 39 authorities authority NOUN issue-1114 38 40 . . PUNCT issue-1114 39 1 today today NOUN issue-1114 39 2 in in ADP issue-1114 39 3 the the DET issue-1114 39 4 modern modern ADJ issue-1114 39 5 economic economic ADJ issue-1114 39 6 literature literature NOUN issue-1114 39 7 there there PRON issue-1114 39 8 is be VERB issue-1114 39 9 no no DET issue-1114 39 10 single single ADJ issue-1114 39 11 approach approach NOUN issue-1114 39 12 to to ADP issue-1114 39 13 the the DET issue-1114 39 14 definition definition NOUN issue-1114 39 15 of of ADP issue-1114 39 16 the the DET issue-1114 39 17 concept concept NOUN issue-1114 39 18 of of ADP issue-1114 39 19 “ " PUNCT issue-1114 39 20 compliance compliance NOUN issue-1114 39 21 ” " PUNCT issue-1114 39 22 . . PUNCT issue-1114 40 1 table table NOUN issue-1114 40 2 1 1 NUM issue-1114 40 3 shows show VERB issue-1114 40 4 the the DET issue-1114 40 5 results result NOUN issue-1114 40 6 of of ADP issue-1114 40 7 summarizing summarize VERB issue-1114 40 8 the the DET issue-1114 40 9 most most ADV issue-1114 40 10 common common ADJ issue-1114 40 11 approaches approach NOUN issue-1114 40 12 . . PUNCT issue-1114 41 1 the the DET issue-1114 41 2 analysis analysis NOUN issue-1114 41 3 of of ADP issue-1114 41 4 the the DET issue-1114 41 5 definitions definition NOUN issue-1114 41 6 presented present VERB issue-1114 41 7 in in ADP issue-1114 41 8 table table NOUN issue-1114 41 9 1 1 NUM issue-1114 41 10 made make VERB issue-1114 41 11 it it PRON issue-1114 41 12 possible possible ADJ issue-1114 41 13 to to PART issue-1114 41 14 conclude conclude VERB issue-1114 41 15 that that SCONJ issue-1114 41 16 the the DET issue-1114 41 17 definition definition NOUN issue-1114 41 18 of of ADP issue-1114 41 19 the the DET issue-1114 41 20 term term NOUN issue-1114 41 21 “ " PUNCT issue-1114 41 22 compliance compliance NOUN issue-1114 41 23 ” " PUNCT issue-1114 41 24 was be AUX issue-1114 41 25 carried carry VERB issue-1114 41 26 out out ADP issue-1114 41 27 through through ADP issue-1114 41 28 such such ADJ issue-1114 41 29 concepts concept NOUN issue-1114 41 30 as as ADP issue-1114 41 31 an an DET issue-1114 41 32 integrated integrated ADJ issue-1114 41 33 programme programme NOUN issue-1114 41 34 , , PUNCT issue-1114 41 35 management management NOUN issue-1114 41 36 , , PUNCT issue-1114 41 37 function function NOUN issue-1114 41 38 , , PUNCT issue-1114 41 39 control control NOUN issue-1114 41 40 , , PUNCT issue-1114 41 41 guarantee guarantee NOUN issue-1114 41 42 of of ADP issue-1114 41 43 protection protection NOUN issue-1114 41 44 of of ADP issue-1114 41 45 reputation reputation NOUN issue-1114 41 46 and and CCONJ issue-1114 41 47 elimination elimination NOUN issue-1114 41 48 of of ADP issue-1114 41 49 reputational reputational ADJ issue-1114 41 50 risks risk NOUN issue-1114 41 51 , , PUNCT issue-1114 41 52 which which PRON issue-1114 41 53 did do AUX issue-1114 41 54 not not PART issue-1114 41 55 fully fully ADV issue-1114 41 56 disclose disclose VERB issue-1114 41 57 its its PRON issue-1114 41 58 content content NOUN issue-1114 41 59 . . PUNCT issue-1114 42 1 in in ADP issue-1114 42 2 our our PRON issue-1114 42 3 opinion opinion NOUN issue-1114 42 4 , , PUNCT issue-1114 42 5 the the DET issue-1114 42 6 definition definition NOUN issue-1114 42 7 of of ADP issue-1114 42 8 “ " PUNCT issue-1114 42 9 compliance compliance NOUN issue-1114 42 10 ” " PUNCT issue-1114 42 11 should should AUX issue-1114 42 12 include include VERB issue-1114 42 13 an an DET issue-1114 42 14 institutional institutional ADJ issue-1114 42 15 approach approach NOUN issue-1114 42 16 . . PUNCT issue-1114 43 1 indeed indeed ADV issue-1114 43 2 , , PUNCT issue-1114 43 3 in in ADP issue-1114 43 4 the the DET issue-1114 43 5 general general ADJ issue-1114 43 6 sense sense NOUN issue-1114 43 7 , , PUNCT issue-1114 43 8 an an DET issue-1114 43 9 institution institution NOUN issue-1114 43 10 is be AUX issue-1114 43 11 a a DET issue-1114 43 12 set set NOUN issue-1114 43 13 of of ADP issue-1114 43 14 customs custom NOUN issue-1114 43 15 , , PUNCT issue-1114 43 16 procedures procedure NOUN issue-1114 43 17 , , PUNCT issue-1114 43 18 norms norm NOUN issue-1114 43 19 , , PUNCT issue-1114 43 20 rules rule NOUN issue-1114 43 21 of of ADP issue-1114 43 22 behaviour behaviour NOUN issue-1114 43 23 operating operate VERB issue-1114 43 24 in in ADP issue-1114 43 25 society society NOUN issue-1114 43 26 , , PUNCT issue-1114 43 27 as as ADV issue-1114 43 28 well well ADV issue-1114 43 29 as as ADP issue-1114 43 30 a a DET issue-1114 43 31 set set NOUN issue-1114 43 32 of of ADP issue-1114 43 33 mechanisms mechanism NOUN issue-1114 43 34 that that PRON issue-1114 43 35 control control VERB issue-1114 43 36 and and CCONJ issue-1114 43 37 support support VERB issue-1114 43 38 their their PRON issue-1114 43 39 implementation implementation NOUN issue-1114 43 40 . . PUNCT issue-1114 44 1 thus thus ADV issue-1114 44 2 , , PUNCT issue-1114 44 3 “ " PUNCT issue-1114 44 4 compliance compliance NOUN issue-1114 44 5 ” " PUNCT issue-1114 44 6 is be AUX issue-1114 44 7 : : PUNCT issue-1114 44 8 – – PUNCT issue-1114 44 9 the the DET issue-1114 44 10 internal internal ADJ issue-1114 44 11 control control NOUN issue-1114 44 12 and and CCONJ issue-1114 44 13 corporate corporate ADJ issue-1114 44 14 ideology ideology NOUN issue-1114 44 15 system system NOUN issue-1114 44 16 , , PUNCT issue-1114 44 17 which which PRON issue-1114 44 18 , , PUNCT issue-1114 44 19 with with ADP issue-1114 44 20 the the DET issue-1114 44 21 help help NOUN issue-1114 44 22 of of ADP issue-1114 44 23 a a DET issue-1114 44 24 system system NOUN issue-1114 44 25 of of ADP issue-1114 44 26 regulations regulation NOUN issue-1114 44 27 and and CCONJ issue-1114 44 28 a a DET issue-1114 44 29 set set NOUN issue-1114 44 30 of of ADP issue-1114 44 31 control control NOUN issue-1114 44 32 mechanisms mechanism NOUN issue-1114 44 33 , , PUNCT issue-1114 44 34 forms form VERB issue-1114 44 35 the the DET issue-1114 44 36 company company NOUN issue-1114 44 37 ’s ’s PART issue-1114 44 38 ability ability NOUN issue-1114 44 39 to to PART issue-1114 44 40 comply comply VERB issue-1114 44 41 with with ADP issue-1114 44 42 established established ADJ issue-1114 44 43 norms norm NOUN issue-1114 44 44 , , PUNCT issue-1114 44 45 standards standard NOUN issue-1114 44 46 , , PUNCT issue-1114 44 47 rules rule NOUN issue-1114 44 48 , , PUNCT issue-1114 44 49 and and CCONJ issue-1114 44 50 procedures procedure NOUN issue-1114 44 51 ; ; PUNCT issue-1114 44 52 – – PUNCT issue-1114 44 53 a a DET issue-1114 44 54 means means NOUN issue-1114 44 55 of of ADP issue-1114 44 56 propaganda propaganda NOUN issue-1114 44 57 aimed aim VERB issue-1114 44 58 at at ADP issue-1114 44 59 promoting promote VERB issue-1114 44 60 requirements requirement NOUN issue-1114 44 61 for for ADP issue-1114 44 62 compliance compliance NOUN issue-1114 44 63 with with ADP issue-1114 44 64 internal internal ADJ issue-1114 44 65 regulatory regulatory ADJ issue-1114 44 66 baltic baltic ADJ issue-1114 44 67 journal journal NOUN issue-1114 44 68 of of ADP issue-1114 44 69 economic economic ADJ issue-1114 44 70 studies study NOUN issue-1114 44 71 212 212 NUM issue-1114 44 72 vol vol NOUN issue-1114 44 73 . . PROPN issue-1114 45 1 7 7 NUM issue-1114 46 1 no no NOUN issue-1114 46 2 . . NOUN issue-1114 46 3 2 2 NUM issue-1114 46 4 , , PUNCT issue-1114 46 5 2021 2021 NUM issue-1114 46 6 table table NOUN issue-1114 46 7 1 1 NUM issue-1114 46 8 modern modern ADJ issue-1114 46 9 approaches approach NOUN issue-1114 46 10 to to ADP issue-1114 46 11 the the DET issue-1114 46 12 definition definition NOUN issue-1114 46 13 of of ADP issue-1114 46 14 “ " PUNCT issue-1114 46 15 compliance compliance NOUN issue-1114 46 16 ” " PUNCT issue-1114 46 17 approach approach NOUN issue-1114 46 18 source source NOUN issue-1114 46 19 definition definition NOUN issue-1114 46 20 a a DET issue-1114 46 21 s s NOUN issue-1114 46 22 a a DET issue-1114 46 23 co co X issue-1114 46 24 m m VERB issue-1114 46 25 pr pr INTJ issue-1114 46 26 eh eh INTJ issue-1114 46 27 en en ADP issue-1114 46 28 siv siv PROPN issue-1114 46 29 e e PROPN issue-1114 46 30 pr pr NOUN issue-1114 46 31 og og INTJ issue-1114 46 32 ra ra PROPN issue-1114 46 33 m m VERB issue-1114 46 34 m m VERB issue-1114 46 35 e e NOUN issue-1114 46 36 valiev valiev ADV issue-1114 46 37 , , PUNCT issue-1114 46 38 2015 2015 NUM issue-1114 46 39 compliance compliance NOUN issue-1114 46 40 is be AUX issue-1114 46 41 a a DET issue-1114 46 42 set set NOUN issue-1114 46 43 of of ADP issue-1114 46 44 real real ADJ issue-1114 46 45 measures measure NOUN issue-1114 46 46 aimed aim VERB issue-1114 46 47 at at ADP issue-1114 46 48 protecting protect VERB issue-1114 46 49 businesses business NOUN issue-1114 46 50 from from ADP issue-1114 46 51 corruption corruption NOUN issue-1114 46 52 both both CCONJ issue-1114 46 53 externally externally ADV issue-1114 46 54 and and CCONJ issue-1114 46 55 in in ADP issue-1114 46 56 the the DET issue-1114 46 57 enterprise enterprise NOUN issue-1114 46 58 . . PUNCT issue-1114 47 1 kobielieva kobielieva PROPN issue-1114 47 2 , , PUNCT issue-1114 47 3 2018 2018 NUM issue-1114 47 4 compliance compliance NOUN issue-1114 47 5 is be AUX issue-1114 47 6 a a DET issue-1114 47 7 set set NOUN issue-1114 47 8 of of ADP issue-1114 47 9 regulations regulation NOUN issue-1114 47 10 that that PRON issue-1114 47 11 shapes shape VERB issue-1114 47 12 the the DET issue-1114 47 13 company company NOUN issue-1114 47 14 ’s ’s PART issue-1114 47 15 ability ability NOUN issue-1114 47 16 to to PART issue-1114 47 17 comply comply VERB issue-1114 47 18 with with ADP issue-1114 47 19 applicable applicable ADJ issue-1114 47 20 laws law NOUN issue-1114 47 21 , , PUNCT issue-1114 47 22 instructions instruction NOUN issue-1114 47 23 , , PUNCT issue-1114 47 24 rules rule NOUN issue-1114 47 25 and and CCONJ issue-1114 47 26 regulations regulation NOUN issue-1114 47 27 . . PUNCT issue-1114 48 1 a a DET issue-1114 48 2 s s X issue-1114 48 3 a a DET issue-1114 48 4 m m NOUN issue-1114 48 5 an an DET issue-1114 48 6 ag ag PROPN issue-1114 48 7 em em PRON issue-1114 48 8 en en PROPN issue-1114 48 9 t t PROPN issue-1114 48 10 f f PROPN issue-1114 48 11 un un PROPN issue-1114 48 12 ct ct PROPN issue-1114 48 13 io io PROPN issue-1114 48 14 n n PRON issue-1114 48 15 nieizviestna nieizviestna PROPN issue-1114 48 16 , , PUNCT issue-1114 48 17 2017 2017 NUM issue-1114 48 18 compliance compliance NOUN issue-1114 48 19 is be AUX issue-1114 48 20 a a DET issue-1114 48 21 set set NOUN issue-1114 48 22 of of ADP issue-1114 48 23 functions function NOUN issue-1114 48 24 built build VERB issue-1114 48 25 into into ADP issue-1114 48 26 the the DET issue-1114 48 27 organization organization NOUN issue-1114 48 28 ’s ’s PART issue-1114 48 29 business business NOUN issue-1114 48 30 process process NOUN issue-1114 48 31 aimed aim VERB issue-1114 48 32 at at ADP issue-1114 48 33 adherence adherence NOUN issue-1114 48 34 to to ADP issue-1114 48 35 internal internal ADJ issue-1114 48 36 business business NOUN issue-1114 48 37 standards standard NOUN issue-1114 48 38 , , PUNCT issue-1114 48 39 corporate corporate ADJ issue-1114 48 40 ethics ethic NOUN issue-1114 48 41 , , PUNCT issue-1114 48 42 legal legal ADJ issue-1114 48 43 and and CCONJ issue-1114 48 44 regulatory regulatory ADJ issue-1114 48 45 requirements requirement NOUN issue-1114 48 46 in in ADP issue-1114 48 47 order order NOUN issue-1114 48 48 to to PART issue-1114 48 49 achieve achieve VERB issue-1114 48 50 the the DET issue-1114 48 51 highest high ADJ issue-1114 48 52 efficiency efficiency NOUN issue-1114 48 53 ambrozhevich ambrozhevich NOUN issue-1114 48 54 , , PUNCT issue-1114 48 55 2011 2011 NUM issue-1114 48 56 compliance compliance NOUN issue-1114 48 57 is be AUX issue-1114 48 58 a a DET issue-1114 48 59 function function NOUN issue-1114 48 60 with with ADP issue-1114 48 61 the the DET issue-1114 48 62 purpose purpose NOUN issue-1114 48 63 to to PART issue-1114 48 64 manage manage VERB issue-1114 48 65 compliance compliance NOUN issue-1114 48 66 risks risk NOUN issue-1114 48 67 and and CCONJ issue-1114 48 68 maintain maintain VERB issue-1114 48 69 an an DET issue-1114 48 70 adequate adequate ADJ issue-1114 48 71 compliance compliance NOUN issue-1114 48 72 culture culture NOUN issue-1114 48 73 in in ADP issue-1114 48 74 the the DET issue-1114 48 75 company company NOUN issue-1114 48 76 . . PUNCT issue-1114 49 1 krepysheva krepysheva PROPN issue-1114 49 2 , , PUNCT issue-1114 49 3 sergievskaya sergievskaya PROPN issue-1114 49 4 & & CCONJ issue-1114 49 5 storchevoy storchevoy PROPN issue-1114 49 6 , , PUNCT issue-1114 49 7 2020 2020 NUM issue-1114 49 8 compliance compliance NOUN issue-1114 49 9 is be AUX issue-1114 49 10 an an DET issue-1114 49 11 important important ADJ issue-1114 49 12 management management NOUN issue-1114 49 13 function function NOUN issue-1114 49 14 of of ADP issue-1114 49 15 the the DET issue-1114 49 16 company company NOUN issue-1114 49 17 , , PUNCT issue-1114 49 18 in in ADP issue-1114 49 19 particular particular ADJ issue-1114 49 20 risk risk NOUN issue-1114 49 21 management management NOUN issue-1114 49 22 , , PUNCT issue-1114 49 23 aimed aim VERB issue-1114 49 24 at at ADP issue-1114 49 25 identifying identify VERB issue-1114 49 26 ways way NOUN issue-1114 49 27 to to PART issue-1114 49 28 prevent prevent VERB issue-1114 49 29 them they PRON issue-1114 49 30 a a DET issue-1114 49 31 s s X issue-1114 49 32 a a DET issue-1114 49 33 co co NOUN issue-1114 49 34 nt not PART issue-1114 49 35 ro ro PROPN issue-1114 50 1 l l NOUN issue-1114 50 2 pr pr NOUN issue-1114 50 3 oc oc NOUN issue-1114 50 4 es es X issue-1114 50 5 s s NOUN issue-1114 50 6 chekh chekh ADV issue-1114 50 7 et et PROPN issue-1114 50 8 al al PROPN issue-1114 50 9 . . PROPN issue-1114 50 10 , , PUNCT issue-1114 50 11 2019 2019 NUM issue-1114 50 12 compliance compliance NOUN issue-1114 50 13 is be AUX issue-1114 50 14 a a DET issue-1114 50 15 process process NOUN issue-1114 50 16 of of ADP issue-1114 50 17 control control NOUN issue-1114 50 18 at at ADP issue-1114 50 19 the the DET issue-1114 50 20 enterprise enterprise NOUN issue-1114 50 21 over over ADP issue-1114 50 22 the the DET issue-1114 50 23 observance observance NOUN issue-1114 50 24 of of ADP issue-1114 50 25 regulatory regulatory ADJ issue-1114 50 26 legal legal ADJ issue-1114 50 27 acts act NOUN issue-1114 50 28 and and CCONJ issue-1114 50 29 prevention prevention NOUN issue-1114 50 30 of of ADP issue-1114 50 31 compliance compliance NOUN issue-1114 50 32 risks risk NOUN issue-1114 50 33 ermakova ermakova PROPN issue-1114 50 34 & & CCONJ issue-1114 50 35 akhmetova akhmetova PROPN issue-1114 50 36 , , PUNCT issue-1114 50 37 2014 2014 NUM issue-1114 50 38 compliance compliance NOUN issue-1114 50 39 is be AUX issue-1114 50 40 a a DET issue-1114 50 41 process process NOUN issue-1114 50 42 that that PRON issue-1114 50 43 is be AUX issue-1114 50 44 carried carry VERB issue-1114 50 45 out out ADP issue-1114 50 46 by by ADP issue-1114 50 47 management management NOUN issue-1114 50 48 bodies body NOUN issue-1114 50 49 and and CCONJ issue-1114 50 50 employees employee NOUN issue-1114 50 51 of of ADP issue-1114 50 52 an an DET issue-1114 50 53 organization organization NOUN issue-1114 50 54 in in ADP issue-1114 50 55 order order NOUN issue-1114 50 56 to to PART issue-1114 50 57 control control VERB issue-1114 50 58 compliance compliance NOUN issue-1114 50 59 with with ADP issue-1114 50 60 applicable applicable ADJ issue-1114 50 61 laws law NOUN issue-1114 50 62 , , PUNCT issue-1114 50 63 rules rule NOUN issue-1114 50 64 , , PUNCT issue-1114 50 65 and and CCONJ issue-1114 50 66 standards standard NOUN issue-1114 50 67 , , PUNCT issue-1114 50 68 both both CCONJ issue-1114 50 69 internal internal ADJ issue-1114 50 70 and and CCONJ issue-1114 50 71 external external ADJ issue-1114 50 72 . . PUNCT issue-1114 51 1 a a DET issue-1114 51 2 s s X issue-1114 51 3 a a DET issue-1114 51 4 n n NOUN issue-1114 51 5 el el NOUN issue-1114 51 6 em em PRON issue-1114 51 7 en en INTJ issue-1114 51 8 t t X issue-1114 51 9 o o X issue-1114 51 10 f f PROPN issue-1114 51 11 c c PROPN issue-1114 51 12 or or CCONJ issue-1114 51 13 po po INTJ issue-1114 51 14 ra ra PROPN issue-1114 51 15 te te PROPN issue-1114 51 16 cu cu PROPN issue-1114 51 17 ltu ltu PROPN issue-1114 51 18 re re PROPN issue-1114 51 19 сovali сovali PROPN issue-1114 51 20 , , PUNCT issue-1114 51 21 2019 2019 NUM issue-1114 51 22 compliance compliance NOUN issue-1114 51 23 is be AUX issue-1114 51 24 a a DET issue-1114 51 25 guarantee guarantee NOUN issue-1114 51 26 of of ADP issue-1114 51 27 reputation reputation NOUN issue-1114 51 28 protection protection NOUN issue-1114 51 29 , , PUNCT issue-1114 51 30 since since SCONJ issue-1114 51 31 monitoring monitoring NOUN issue-1114 51 32 and and CCONJ issue-1114 51 33 control control NOUN issue-1114 51 34 of of ADP issue-1114 51 35 an an DET issue-1114 51 36 enterprise enterprise NOUN issue-1114 51 37 ’s ’s PART issue-1114 51 38 reputational reputational ADJ issue-1114 51 39 risks risk NOUN issue-1114 51 40 is be AUX issue-1114 51 41 usually usually ADV issue-1114 51 42 assigned assign VERB issue-1114 51 43 to to ADP issue-1114 51 44 compliance compliance NOUN issue-1114 51 45 and and CCONJ issue-1114 51 46 is be AUX issue-1114 51 47 perceived perceive VERB issue-1114 51 48 in in ADP issue-1114 51 49 the the DET issue-1114 51 50 international international ADJ issue-1114 51 51 financial financial ADJ issue-1114 51 52 compliance compliance NOUN issue-1114 51 53 sphere sphere NOUN issue-1114 51 54 as as ADP issue-1114 51 55 a a DET issue-1114 51 56 compliance compliance NOUN issue-1114 51 57 institution institution NOUN issue-1114 51 58 formed form VERB issue-1114 51 59 long long ADV issue-1114 51 60 ago ago ADV issue-1114 51 61 palcun palcun NOUN issue-1114 51 62 , , PUNCT issue-1114 51 63 2013 2013 NUM issue-1114 51 64 compliance compliance NOUN issue-1114 51 65 is be AUX issue-1114 51 66 a a DET issue-1114 51 67 corporate corporate ADJ issue-1114 51 68 policy policy NOUN issue-1114 51 69 aimed aim VERB issue-1114 51 70 at at ADP issue-1114 51 71 minimizing minimize VERB issue-1114 51 72 legal legal ADJ issue-1114 51 73 and and CCONJ issue-1114 51 74 reputational reputational ADJ issue-1114 51 75 risks risk NOUN issue-1114 51 76 arising arise VERB issue-1114 51 77 from from ADP issue-1114 51 78 the the DET issue-1114 51 79 employees employee NOUN issue-1114 51 80 violating violate VERB issue-1114 51 81 professional professional ADJ issue-1114 51 82 and and CCONJ issue-1114 51 83 ethical ethical ADJ issue-1114 51 84 requirements requirement NOUN issue-1114 51 85 established establish VERB issue-1114 51 86 by by ADP issue-1114 51 87 the the DET issue-1114 51 88 company company NOUN issue-1114 51 89 ’s ’s PART issue-1114 51 90 documents document NOUN issue-1114 51 91 bondarenko bondarenko PROPN issue-1114 51 92 , , PUNCT issue-1114 51 93 2008 2008 NUM issue-1114 51 94 compliance compliance NOUN issue-1114 51 95 is be AUX issue-1114 51 96 an an DET issue-1114 51 97 integral integral ADJ issue-1114 51 98 part part NOUN issue-1114 51 99 of of ADP issue-1114 51 100 the the DET issue-1114 51 101 company company NOUN issue-1114 51 102 ’s ’s PART issue-1114 51 103 corporate corporate ADJ issue-1114 51 104 culture culture NOUN issue-1114 51 105 , , PUNCT issue-1114 51 106 in in ADP issue-1114 51 107 which which PRON issue-1114 51 108 the the DET issue-1114 51 109 performance performance NOUN issue-1114 51 110 of of ADP issue-1114 51 111 their their PRON issue-1114 51 112 job job NOUN issue-1114 51 113 responsibilities responsibility NOUN issue-1114 51 114 , , PUNCT issue-1114 51 115 including include VERB issue-1114 51 116 decision decision NOUN issue-1114 51 117 - - PUNCT issue-1114 51 118 making making NOUN issue-1114 51 119 at at ADP issue-1114 51 120 all all DET issue-1114 51 121 levels level NOUN issue-1114 51 122 , , PUNCT issue-1114 51 123 by by ADP issue-1114 51 124 each each DET issue-1114 51 125 employee employee NOUN issue-1114 51 126 must must AUX issue-1114 51 127 comply comply VERB issue-1114 51 128 with with ADP issue-1114 51 129 the the DET issue-1114 51 130 standards standard NOUN issue-1114 51 131 of of ADP issue-1114 51 132 legality legality NOUN issue-1114 51 133 and and CCONJ issue-1114 51 134 integrity integrity NOUN issue-1114 51 135 g g PROPN issue-1114 51 136 en en PROPN issue-1114 51 137 er er INTJ issue-1114 51 138 ic ic INTJ issue-1114 51 139 ap ap INTJ issue-1114 51 140 pr pr INTJ issue-1114 51 141 oa oa INTJ issue-1114 51 142 ch ch PROPN issue-1114 51 143 ( ( PUNCT issue-1114 51 144 a a DET issue-1114 51 145 nt not PART issue-1114 51 146 ico ico PROPN issue-1114 51 147 rr rr VERB issue-1114 51 148 up up ADP issue-1114 51 149 tio tio PROPN issue-1114 51 150 n n CCONJ issue-1114 51 151 , , PUNCT issue-1114 51 152 ac ac PROPN issue-1114 51 153 co co PROPN issue-1114 51 154 un un PROPN issue-1114 51 155 tin tin PROPN issue-1114 51 156 g g PROPN issue-1114 51 157 , , PUNCT issue-1114 51 158 ta ta X issue-1114 51 159 x x SYM issue-1114 51 160 ) ) PUNCT issue-1114 51 161 kobielieva kobielieva PROPN issue-1114 51 162 , , PUNCT issue-1114 51 163 2019 2019 NUM issue-1114 51 164 antimonopoly antimonopoly ADJ issue-1114 51 165 compliance compliance NOUN issue-1114 51 166 is be AUX issue-1114 51 167 a a DET issue-1114 51 168 set set NOUN issue-1114 51 169 of of ADP issue-1114 51 170 legal legal ADJ issue-1114 51 171 and and CCONJ issue-1114 51 172 organizational organizational ADJ issue-1114 51 173 measures measure NOUN issue-1114 51 174 provided provide VERB issue-1114 51 175 for for ADP issue-1114 51 176 by by ADP issue-1114 51 177 an an DET issue-1114 51 178 internal internal ADJ issue-1114 51 179 act act NOUN issue-1114 51 180 ( ( PUNCT issue-1114 51 181 acts act NOUN issue-1114 51 182 ) ) PUNCT issue-1114 51 183 of of ADP issue-1114 51 184 an an DET issue-1114 51 185 economic economic ADJ issue-1114 51 186 entity entity NOUN issue-1114 51 187 or or CCONJ issue-1114 51 188 another another DET issue-1114 51 189 person person NOUN issue-1114 51 190 from from ADP issue-1114 51 191 the the DET issue-1114 51 192 persons person NOUN issue-1114 51 193 belonging belong VERB issue-1114 51 194 to to ADP issue-1114 51 195 the the DET issue-1114 51 196 same same ADJ issue-1114 51 197 group group NOUN issue-1114 51 198 of of ADP issue-1114 51 199 persons person NOUN issue-1114 51 200 with with ADP issue-1114 51 201 such such DET issue-1114 51 202 an an DET issue-1114 51 203 economic economic ADJ issue-1114 51 204 entity entity NOUN issue-1114 51 205 , , PUNCT issue-1114 51 206 if if SCONJ issue-1114 51 207 such such ADJ issue-1114 51 208 internal internal ADJ issue-1114 51 209 acts act NOUN issue-1114 51 210 apply apply VERB issue-1114 51 211 to to ADP issue-1114 51 212 the the DET issue-1114 51 213 relevant relevant ADJ issue-1114 51 214 economic economic ADJ issue-1114 51 215 entity entity NOUN issue-1114 51 216 and and CCONJ issue-1114 51 217 are be AUX issue-1114 51 218 aimed aim VERB issue-1114 51 219 at at ADP issue-1114 51 220 complying comply VERB issue-1114 51 221 with with ADP issue-1114 51 222 the the DET issue-1114 51 223 requirements requirement NOUN issue-1114 51 224 of of ADP issue-1114 51 225 antimonopoly antimonopoly ADJ issue-1114 51 226 legislation legislation NOUN issue-1114 51 227 miheev miheev NOUN issue-1114 51 228 , , PUNCT issue-1114 51 229 2013 2013 NUM issue-1114 51 230 accounting accounting NOUN issue-1114 51 231 compliance compliance NOUN issue-1114 51 232 is be AUX issue-1114 51 233 a a DET issue-1114 51 234 process process NOUN issue-1114 51 235 of of ADP issue-1114 51 236 managing manage VERB issue-1114 51 237 the the DET issue-1114 51 238 risks risk NOUN issue-1114 51 239 of of ADP issue-1114 51 240 misstatement misstatement NOUN issue-1114 51 241 of of ADP issue-1114 51 242 financial financial ADJ issue-1114 51 243 statements statement NOUN issue-1114 51 244 due due ADP issue-1114 51 245 to to ADP issue-1114 51 246 conflicts conflict NOUN issue-1114 51 247 of of ADP issue-1114 51 248 professional professional ADJ issue-1114 51 249 judgment judgment NOUN issue-1114 51 250 in in ADP issue-1114 51 251 the the DET issue-1114 51 252 application application NOUN issue-1114 51 253 of of ADP issue-1114 51 254 the the DET issue-1114 51 255 provisions provision NOUN issue-1114 51 256 of of ADP issue-1114 51 257 accounting accounting NOUN issue-1114 51 258 regulations regulation NOUN issue-1114 51 259 korostelkin korostelkin NOUN issue-1114 51 260 , , PUNCT issue-1114 51 261 2014 2014 NUM issue-1114 51 262 tax tax NOUN issue-1114 51 263 compliance compliance NOUN issue-1114 51 264 ensures ensure VERB issue-1114 51 265 compliance compliance NOUN issue-1114 51 266 with with ADP issue-1114 51 267 tax tax NOUN issue-1114 51 268 legislation legislation NOUN issue-1114 51 269 by by ADP issue-1114 51 270 participants participant NOUN issue-1114 51 271 in in ADP issue-1114 51 272 tax tax NOUN issue-1114 51 273 legal legal ADJ issue-1114 51 274 relations relation NOUN issue-1114 51 275 and and CCONJ issue-1114 51 276 provides provide VERB issue-1114 51 277 , , PUNCT issue-1114 51 278 first first ADV issue-1114 51 279 of of ADP issue-1114 51 280 all all PRON issue-1114 51 281 , , PUNCT issue-1114 51 282 minimization minimization NOUN issue-1114 51 283 of of ADP issue-1114 51 284 financial financial ADJ issue-1114 51 285 , , PUNCT issue-1114 51 286 economic economic ADJ issue-1114 51 287 , , PUNCT issue-1114 51 288 legal legal ADJ issue-1114 51 289 and and CCONJ issue-1114 51 290 tax tax NOUN issue-1114 51 291 expenses expense NOUN issue-1114 51 292 arising arise VERB issue-1114 51 293 from from ADP issue-1114 51 294 violations violation NOUN issue-1114 51 295 of of ADP issue-1114 51 296 tax tax NOUN issue-1114 51 297 legislation legislation NOUN issue-1114 51 298 documents document NOUN issue-1114 51 299 and and CCONJ issue-1114 51 300 generally generally ADV issue-1114 51 301 accepted accept VERB issue-1114 51 302 social social ADJ issue-1114 51 303 values value NOUN issue-1114 51 304 of of ADP issue-1114 51 305 the the DET issue-1114 51 306 enterprise enterprise NOUN issue-1114 51 307 ; ; PUNCT issue-1114 51 308 – – PUNCT issue-1114 51 309 a a DET issue-1114 51 310 set set NOUN issue-1114 51 311 of of ADP issue-1114 51 312 measures measure NOUN issue-1114 51 313 aimed aim VERB issue-1114 51 314 at at ADP issue-1114 51 315 identifying identify VERB issue-1114 51 316 risks risk NOUN issue-1114 51 317 accompanying accompany VERB issue-1114 51 318 the the DET issue-1114 51 319 activities activity NOUN issue-1114 51 320 of of ADP issue-1114 51 321 the the DET issue-1114 51 322 enterprise enterprise NOUN issue-1114 51 323 and and CCONJ issue-1114 51 324 eliminating eliminate VERB issue-1114 51 325 their their PRON issue-1114 51 326 adverse adverse ADJ issue-1114 51 327 consequences consequence NOUN issue-1114 51 328 . . PUNCT issue-1114 52 1 “ " PUNCT issue-1114 52 2 accounting account VERB issue-1114 52 3 compliance compliance NOUN issue-1114 52 4 ” " PUNCT issue-1114 52 5 , , PUNCT issue-1114 52 6 in in ADP issue-1114 52 7 our our PRON issue-1114 52 8 opinion opinion NOUN issue-1114 52 9 , , PUNCT issue-1114 52 10 is be AUX issue-1114 52 11 an an DET issue-1114 52 12 institution institution NOUN issue-1114 52 13 of of ADP issue-1114 52 14 the the DET issue-1114 52 15 internal internal ADJ issue-1114 52 16 control control NOUN issue-1114 52 17 and and CCONJ issue-1114 52 18 corporate corporate ADJ issue-1114 52 19 ideology ideology NOUN issue-1114 52 20 system system NOUN issue-1114 52 21 of of ADP issue-1114 52 22 the the DET issue-1114 52 23 enterprise enterprise NOUN issue-1114 52 24 , , PUNCT issue-1114 52 25 which which PRON issue-1114 52 26 provides provide VERB issue-1114 52 27 the the DET issue-1114 52 28 ability ability NOUN issue-1114 52 29 to to PART issue-1114 52 30 track track VERB issue-1114 52 31 , , PUNCT issue-1114 52 32 monitor monitor NOUN issue-1114 52 33 , , PUNCT issue-1114 52 34 evaluate evaluate VERB issue-1114 52 35 and and CCONJ issue-1114 52 36 comply comply VERB issue-1114 52 37 with with ADP issue-1114 52 38 the the DET issue-1114 52 39 requirements requirement NOUN issue-1114 52 40 of of ADP issue-1114 52 41 regulatory regulatory ADJ issue-1114 52 42 documents document NOUN issue-1114 52 43 , , PUNCT issue-1114 52 44 regulations regulation NOUN issue-1114 52 45 , , PUNCT issue-1114 52 46 instructions instruction NOUN issue-1114 52 47 in in ADP issue-1114 52 48 the the DET issue-1114 52 49 accounting accounting NOUN issue-1114 52 50 system system NOUN issue-1114 52 51 with with ADP issue-1114 52 52 the the DET issue-1114 52 53 help help NOUN issue-1114 52 54 of of ADP issue-1114 52 55 a a DET issue-1114 52 56 system system NOUN issue-1114 52 57 of of ADP issue-1114 52 58 measures measure NOUN issue-1114 52 59 and and CCONJ issue-1114 52 60 a a DET issue-1114 52 61 set set NOUN issue-1114 52 62 of of ADP issue-1114 52 63 control control NOUN issue-1114 52 64 mechanisms mechanism NOUN issue-1114 52 65 . . PUNCT issue-1114 53 1 accounting accounting NOUN issue-1114 53 2 compliance compliance NOUN issue-1114 53 3 is be AUX issue-1114 53 4 necessarily necessarily ADV issue-1114 53 5 aimed aim VERB issue-1114 53 6 at at ADP issue-1114 53 7 identifying identify VERB issue-1114 53 8 , , PUNCT issue-1114 53 9 reducing reduce VERB issue-1114 53 10 and and CCONJ issue-1114 53 11 eliminating eliminate VERB issue-1114 53 12 the the DET issue-1114 53 13 risks risk NOUN issue-1114 53 14 of of ADP issue-1114 53 15 distortion distortion NOUN issue-1114 53 16 , , PUNCT issue-1114 53 17 misrepresentation misrepresentation NOUN issue-1114 53 18 and and CCONJ issue-1114 53 19 falsification falsification NOUN issue-1114 53 20 of of ADP issue-1114 53 21 accounting accounting NOUN issue-1114 53 22 information information NOUN issue-1114 53 23 . . PUNCT issue-1114 54 1 3 3 X issue-1114 54 2 . . X issue-1114 54 3 compliance compliance NOUN issue-1114 54 4 in in ADP issue-1114 54 5 the the DET issue-1114 54 6 system system NOUN issue-1114 54 7 of of ADP issue-1114 54 8 ensuring ensure VERB issue-1114 54 9 the the DET issue-1114 54 10 quality quality NOUN issue-1114 54 11 of of ADP issue-1114 54 12 accounting accounting NOUN issue-1114 54 13 information information NOUN issue-1114 54 14 according accord VERB issue-1114 54 15 to to ADP issue-1114 54 16 the the DET issue-1114 54 17 reporting reporting NOUN issue-1114 54 18 survey survey NOUN issue-1114 54 19 2011 2011 NUM issue-1114 54 20 conducted conduct VERB issue-1114 54 21 by by ADP issue-1114 54 22 the the DET issue-1114 54 23 audit audit NOUN issue-1114 54 24 firm firm ADJ issue-1114 54 25 pricewaterhousecoopers pricewaterhousecooper NOUN issue-1114 54 26 , , PUNCT issue-1114 54 27 65 65 NUM issue-1114 54 28 % % NOUN issue-1114 54 29 of of ADP issue-1114 54 30 ceos ceo NOUN issue-1114 54 31 surveyed survey VERB issue-1114 54 32 noted note VERB issue-1114 54 33 that that SCONJ issue-1114 54 34 the the DET issue-1114 54 35 top top ADJ issue-1114 54 36 priority priority NOUN issue-1114 54 37 in in ADP issue-1114 54 38 reporting reporting NOUN issue-1114 54 39 is be AUX issue-1114 54 40 the the DET issue-1114 54 41 quality quality NOUN issue-1114 54 42 of of ADP issue-1114 54 43 the the DET issue-1114 54 44 information information NOUN issue-1114 54 45 provided provide VERB issue-1114 54 46 in in ADP issue-1114 54 47 it it PRON issue-1114 54 48 . . PUNCT issue-1114 55 1 high high ADJ issue-1114 55 2 requirements requirement NOUN issue-1114 55 3 for for ADP issue-1114 55 4 the the DET issue-1114 55 5 quality quality NOUN issue-1114 55 6 of of ADP issue-1114 55 7 accounting accounting NOUN issue-1114 55 8 information information NOUN issue-1114 55 9 are be AUX issue-1114 55 10 the the DET issue-1114 55 11 result result NOUN issue-1114 55 12 of of ADP issue-1114 55 13 the the DET issue-1114 55 14 growing grow VERB issue-1114 55 15 importance importance NOUN issue-1114 55 16 of of ADP issue-1114 55 17 the the DET issue-1114 55 18 public public ADJ issue-1114 55 19 image image NOUN issue-1114 55 20 of of ADP issue-1114 55 21 companies company NOUN issue-1114 55 22 and and CCONJ issue-1114 55 23 constant constant ADJ issue-1114 55 24 monitoring monitoring NOUN issue-1114 55 25 of of ADP issue-1114 55 26 their their PRON issue-1114 55 27 development development NOUN issue-1114 55 28 by by ADP issue-1114 55 29 investors investor NOUN issue-1114 55 30 . . PUNCT issue-1114 56 1 in in ADP issue-1114 56 2 addition addition NOUN issue-1114 56 3 , , PUNCT issue-1114 56 4 85 85 NUM issue-1114 56 5 % % NOUN issue-1114 56 6 of of ADP issue-1114 56 7 enterprises enterprise NOUN issue-1114 56 8 planned plan VERB issue-1114 56 9 to to PART issue-1114 56 10 take take VERB issue-1114 56 11 further further ADJ issue-1114 56 12 measures measure NOUN issue-1114 56 13 and and CCONJ issue-1114 56 14 apply apply VERB issue-1114 56 15 tools tool NOUN issue-1114 56 16 aimed aim VERB issue-1114 56 17 at at ADP issue-1114 56 18 improving improve VERB issue-1114 56 19 the the DET issue-1114 56 20 quality quality NOUN issue-1114 56 21 of of ADP issue-1114 56 22 accounting accounting NOUN issue-1114 56 23 information information NOUN issue-1114 56 24 . . PUNCT issue-1114 57 1 the the DET issue-1114 57 2 quality quality NOUN issue-1114 57 3 of of ADP issue-1114 57 4 accounting accounting NOUN issue-1114 57 5 information information NOUN issue-1114 57 6 correlates correlate VERB issue-1114 57 7 with with ADP issue-1114 57 8 the the DET issue-1114 57 9 effectiveness effectiveness NOUN issue-1114 57 10 of of ADP issue-1114 57 11 the the DET issue-1114 57 12 implementation implementation NOUN issue-1114 57 13 of of ADP issue-1114 57 14 the the DET issue-1114 57 15 entire entire ADJ issue-1114 57 16 management management NOUN issue-1114 57 17 process process NOUN issue-1114 57 18 : : PUNCT issue-1114 57 19 the the PRON issue-1114 57 20 higher high ADJ issue-1114 57 21 the the DET issue-1114 57 22 quality quality NOUN issue-1114 57 23 parameters parameter NOUN issue-1114 57 24 baltic baltic ADJ issue-1114 57 25 journal journal PROPN issue-1114 57 26 of of ADP issue-1114 57 27 economic economic ADJ issue-1114 57 28 studies study NOUN issue-1114 57 29 213 213 NUM issue-1114 57 30 vol vol NOUN issue-1114 57 31 . . PUNCT issue-1114 58 1 7 7 NUM issue-1114 59 1 no no NOUN issue-1114 59 2 . . NOUN issue-1114 59 3 2 2 NUM issue-1114 59 4 , , PUNCT issue-1114 59 5 2021 2021 NUM issue-1114 59 6 of of ADP issue-1114 59 7 information information NOUN issue-1114 59 8 , , PUNCT issue-1114 59 9 the the PRON issue-1114 59 10 better well ADJ issue-1114 59 11 the the DET issue-1114 59 12 ability ability NOUN issue-1114 59 13 of of ADP issue-1114 59 14 managers manager NOUN issue-1114 59 15 to to PART issue-1114 59 16 prepare prepare VERB issue-1114 59 17 optimal optimal ADJ issue-1114 59 18 decisions decision NOUN issue-1114 59 19 . . PUNCT issue-1114 60 1 at at ADP issue-1114 60 2 the the DET issue-1114 60 3 same same ADJ issue-1114 60 4 time time NOUN issue-1114 60 5 , , PUNCT issue-1114 60 6 the the DET issue-1114 60 7 presence presence NOUN issue-1114 60 8 of of ADP issue-1114 60 9 inaccuracies inaccuracy NOUN issue-1114 60 10 and and CCONJ issue-1114 60 11 errors error NOUN issue-1114 60 12 in in ADP issue-1114 60 13 the the DET issue-1114 60 14 reporting reporting NOUN issue-1114 60 15 , , PUNCT issue-1114 60 16 as as ADV issue-1114 60 17 well well ADV issue-1114 60 18 as as ADP issue-1114 60 19 the the DET issue-1114 60 20 desire desire NOUN issue-1114 60 21 of of ADP issue-1114 60 22 management management NOUN issue-1114 60 23 personnel personnel NOUN issue-1114 60 24 to to PART issue-1114 60 25 hide hide VERB issue-1114 60 26 the the DET issue-1114 60 27 reliable reliable ADJ issue-1114 60 28 data datum NOUN issue-1114 60 29 of of ADP issue-1114 60 30 the the DET issue-1114 60 31 reports report NOUN issue-1114 60 32 in in ADP issue-1114 60 33 order order NOUN issue-1114 60 34 to to PART issue-1114 60 35 present present VERB issue-1114 60 36 the the DET issue-1114 60 37 financial financial ADJ issue-1114 60 38 position position NOUN issue-1114 60 39 of of ADP issue-1114 60 40 the the DET issue-1114 60 41 enterprise enterprise NOUN issue-1114 60 42 in in ADP issue-1114 60 43 a a DET issue-1114 60 44 more more ADV issue-1114 60 45 attractive attractive ADJ issue-1114 60 46 light light NOUN issue-1114 60 47 for for ADP issue-1114 60 48 investors investor NOUN issue-1114 60 49 , , PUNCT issue-1114 60 50 misleads mislead VERB issue-1114 60 51 the the DET issue-1114 60 52 users user NOUN issue-1114 60 53 of of ADP issue-1114 60 54 accounting account VERB issue-1114 60 55 information information NOUN issue-1114 60 56 and and CCONJ issue-1114 60 57 reduces reduce VERB issue-1114 60 58 the the DET issue-1114 60 59 confidence confidence NOUN issue-1114 60 60 of of ADP issue-1114 60 61 stakeholders stakeholder NOUN issue-1114 60 62 in in ADP issue-1114 60 63 the the DET issue-1114 60 64 management management NOUN issue-1114 60 65 of of ADP issue-1114 60 66 the the DET issue-1114 60 67 enterprise enterprise NOUN issue-1114 60 68 ( ( PUNCT issue-1114 60 69 pravdiuk pravdiuk PROPN issue-1114 60 70 n. n. PROPN issue-1114 60 71 & & CCONJ issue-1114 60 72 pravdiuk pravdiuk PROPN issue-1114 60 73 m. m. NOUN issue-1114 60 74 , , PUNCT issue-1114 60 75 2016 2016 NUM issue-1114 60 76 ) ) PUNCT issue-1114 60 77 . . PUNCT issue-1114 61 1 therefore therefore ADV issue-1114 61 2 , , PUNCT issue-1114 61 3 today today NOUN issue-1114 61 4 , , PUNCT issue-1114 61 5 in in ADP issue-1114 61 6 order order NOUN issue-1114 61 7 to to PART issue-1114 61 8 avoid avoid VERB issue-1114 61 9 problems problem NOUN issue-1114 61 10 with with ADP issue-1114 61 11 the the DET issue-1114 61 12 preparation preparation NOUN issue-1114 61 13 of of ADP issue-1114 61 14 high high ADJ issue-1114 61 15 - - PUNCT issue-1114 61 16 quality quality NOUN issue-1114 61 17 accounting accounting NOUN issue-1114 61 18 information information NOUN issue-1114 61 19 , , PUNCT issue-1114 61 20 most most ADJ issue-1114 61 21 enterprises enterprise NOUN issue-1114 61 22 need need VERB issue-1114 61 23 to to PART issue-1114 61 24 introduce introduce VERB issue-1114 61 25 such such DET issue-1114 61 26 an an DET issue-1114 61 27 effective effective ADJ issue-1114 61 28 tool tool NOUN issue-1114 61 29 as as ADP issue-1114 61 30 accounting accounting NOUN issue-1114 61 31 compliance compliance NOUN issue-1114 61 32 . . PUNCT issue-1114 62 1 the the DET issue-1114 62 2 formation formation NOUN issue-1114 62 3 of of ADP issue-1114 62 4 an an DET issue-1114 62 5 accounting accounting NOUN issue-1114 62 6 compliance compliance NOUN issue-1114 62 7 system system NOUN issue-1114 62 8 and and CCONJ issue-1114 62 9 its its PRON issue-1114 62 10 implementation implementation NOUN issue-1114 62 11 at at ADP issue-1114 62 12 the the DET issue-1114 62 13 enterprise enterprise NOUN issue-1114 62 14 is be AUX issue-1114 62 15 a a DET issue-1114 62 16 step step NOUN issue-1114 62 17 - - PUNCT issue-1114 62 18 bystep bystep NOUN issue-1114 62 19 process process NOUN issue-1114 62 20 , , PUNCT issue-1114 62 21 shown show VERB issue-1114 62 22 in in ADP issue-1114 62 23 figure figure NOUN issue-1114 62 24 1 1 NUM issue-1114 62 25 . . PUNCT issue-1114 63 1 the the DET issue-1114 63 2 implementation implementation NOUN issue-1114 63 3 of of ADP issue-1114 63 4 the the DET issue-1114 63 5 accounting accounting NOUN issue-1114 63 6 compliance compliance NOUN issue-1114 63 7 system system NOUN issue-1114 63 8 must must AUX issue-1114 63 9 begin begin VERB issue-1114 63 10 with with ADP issue-1114 63 11 the the DET issue-1114 63 12 formation formation NOUN issue-1114 63 13 of of ADP issue-1114 63 14 the the DET issue-1114 63 15 company company NOUN issue-1114 63 16 ’s ’s PART issue-1114 63 17 compliance compliance NOUN issue-1114 63 18 policy policy NOUN issue-1114 63 19 . . PUNCT issue-1114 64 1 compliance compliance NOUN issue-1114 64 2 policy policy NOUN issue-1114 64 3 is be AUX issue-1114 64 4 a a DET issue-1114 64 5 set set NOUN issue-1114 64 6 of of ADP issue-1114 64 7 means mean NOUN issue-1114 64 8 , , PUNCT issue-1114 64 9 methods method NOUN issue-1114 64 10 and and CCONJ issue-1114 64 11 procedures procedure NOUN issue-1114 64 12 aimed aim VERB issue-1114 64 13 at at ADP issue-1114 64 14 managing manage VERB issue-1114 64 15 compliance compliance NOUN issue-1114 64 16 risks risk NOUN issue-1114 64 17 . . PUNCT issue-1114 65 1 the the DET issue-1114 65 2 purpose purpose NOUN issue-1114 65 3 of of ADP issue-1114 65 4 the the DET issue-1114 65 5 compliance compliance NOUN issue-1114 65 6 policy policy NOUN issue-1114 65 7 is be AUX issue-1114 65 8 to to PART issue-1114 65 9 minimize minimize VERB issue-1114 65 10 or or CCONJ issue-1114 65 11 eliminate eliminate VERB issue-1114 65 12 compliance compliance NOUN issue-1114 65 13 risks risk NOUN issue-1114 65 14 , , PUNCT issue-1114 65 15 primarily primarily ADV issue-1114 65 16 those those PRON issue-1114 65 17 that that PRON issue-1114 65 18 can can AUX issue-1114 65 19 significantly significantly ADV issue-1114 65 20 affect affect VERB issue-1114 65 21 the the DET issue-1114 65 22 quality quality NOUN issue-1114 65 23 of of ADP issue-1114 65 24 accounting accounting NOUN issue-1114 65 25 information information NOUN issue-1114 65 26 in in ADP issue-1114 65 27 financial financial ADJ issue-1114 65 28 statements statement NOUN issue-1114 65 29 . . PUNCT issue-1114 66 1 it it PRON issue-1114 66 2 can can AUX issue-1114 66 3 manifest manifest VERB issue-1114 66 4 itself itself PRON issue-1114 66 5 in in ADP issue-1114 66 6 the the DET issue-1114 66 7 form form NOUN issue-1114 66 8 of of ADP issue-1114 66 9 applying apply VERB issue-1114 66 10 various various ADJ issue-1114 66 11 sanctions sanction NOUN issue-1114 66 12 , , PUNCT issue-1114 66 13 financial financial ADJ issue-1114 66 14 or or CCONJ issue-1114 66 15 reputational reputational ADJ issue-1114 66 16 losses loss NOUN issue-1114 66 17 as as ADP issue-1114 66 18 a a DET issue-1114 66 19 result result NOUN issue-1114 66 20 of of ADP issue-1114 66 21 noncompliance noncompliance NOUN issue-1114 66 22 with with ADP issue-1114 66 23 laws law NOUN issue-1114 66 24 , , PUNCT issue-1114 66 25 rules rule NOUN issue-1114 66 26 and and CCONJ issue-1114 66 27 standards standard NOUN issue-1114 66 28 ( ( PUNCT issue-1114 66 29 kobіelіeva kobіelіeva PROPN issue-1114 66 30 , , PUNCT issue-1114 66 31 2019 2019 NUM issue-1114 66 32 ) ) PUNCT issue-1114 66 33 . . PUNCT issue-1114 67 1 for for ADP issue-1114 67 2 the the DET issue-1114 67 3 effective effective ADJ issue-1114 67 4 functioning functioning NOUN issue-1114 67 5 of of ADP issue-1114 67 6 the the DET issue-1114 67 7 accounting accounting NOUN issue-1114 67 8 compliance compliance NOUN issue-1114 67 9 system system NOUN issue-1114 67 10 at at ADP issue-1114 67 11 the the DET issue-1114 67 12 enterprise enterprise NOUN issue-1114 67 13 , , PUNCT issue-1114 67 14 firstly firstly ADV issue-1114 67 15 , , PUNCT issue-1114 67 16 it it PRON issue-1114 67 17 is be AUX issue-1114 67 18 necessary necessary ADJ issue-1114 67 19 to to PART issue-1114 67 20 develop develop VERB issue-1114 67 21 and and CCONJ issue-1114 67 22 approve approve VERB issue-1114 67 23 a a DET issue-1114 67 24 number number NOUN issue-1114 67 25 of of ADP issue-1114 67 26 internal internal ADJ issue-1114 67 27 standards standard NOUN issue-1114 67 28 and and CCONJ issue-1114 67 29 regulations regulation NOUN issue-1114 67 30 , , PUNCT issue-1114 67 31 which which PRON issue-1114 67 32 will will AUX issue-1114 67 33 guide guide VERB issue-1114 67 34 the the DET issue-1114 67 35 employees employee NOUN issue-1114 67 36 of of ADP issue-1114 67 37 the the DET issue-1114 67 38 compliance compliance NOUN issue-1114 67 39 department department NOUN issue-1114 67 40 in in ADP issue-1114 67 41 their their PRON issue-1114 67 42 work work NOUN issue-1114 67 43 . . PUNCT issue-1114 68 1 such such ADJ issue-1114 68 2 documents document NOUN issue-1114 68 3 should should AUX issue-1114 68 4 be be AUX issue-1114 68 5 : : PUNCT issue-1114 68 6 1 1 X issue-1114 68 7 . . X issue-1114 68 8 code code NOUN issue-1114 68 9 of of ADP issue-1114 68 10 corporate corporate ADJ issue-1114 68 11 ethics ethic NOUN issue-1114 68 12 ( ( PUNCT issue-1114 68 13 conduct conduct NOUN issue-1114 68 14 ) ) PUNCT issue-1114 68 15 of of ADP issue-1114 68 16 the the DET issue-1114 68 17 enterprise enterprise NOUN issue-1114 68 18 . . PUNCT issue-1114 69 1 this this PRON issue-1114 69 2 is be AUX issue-1114 69 3 a a DET issue-1114 69 4 general general ADJ issue-1114 69 5 document document NOUN issue-1114 69 6 that that PRON issue-1114 69 7 regulates regulate VERB issue-1114 69 8 the the DET issue-1114 69 9 norms norm NOUN issue-1114 69 10 of of ADP issue-1114 69 11 behaviour behaviour NOUN issue-1114 69 12 of of ADP issue-1114 69 13 employees employee NOUN issue-1114 69 14 of of ADP issue-1114 69 15 the the DET issue-1114 69 16 enterprise enterprise NOUN issue-1114 69 17 when when SCONJ issue-1114 69 18 interacting interact VERB issue-1114 69 19 with with ADP issue-1114 69 20 counterparties counterpartie NOUN issue-1114 69 21 ( ( PUNCT issue-1114 69 22 customers customer NOUN issue-1114 69 23 , , PUNCT issue-1114 69 24 suppliers supplier NOUN issue-1114 69 25 ) ) PUNCT issue-1114 69 26 , , PUNCT issue-1114 69 27 supervisory supervisory ADJ issue-1114 69 28 authorities authority NOUN issue-1114 69 29 and and CCONJ issue-1114 69 30 other other ADJ issue-1114 69 31 third third ADJ issue-1114 69 32 parties party NOUN issue-1114 69 33 with with ADP issue-1114 69 34 whom whom PRON issue-1114 69 35 this this PRON issue-1114 69 36 or or CCONJ issue-1114 69 37 that that SCONJ issue-1114 69 38 employee employee NOUN issue-1114 69 39 deals deal VERB issue-1114 69 40 in in ADP issue-1114 69 41 the the DET issue-1114 69 42 course course NOUN issue-1114 69 43 of of ADP issue-1114 69 44 performing perform VERB issue-1114 69 45 his his PRON issue-1114 69 46 or or CCONJ issue-1114 69 47 her her PRON issue-1114 69 48 professional professional ADJ issue-1114 69 49 duties duty NOUN issue-1114 69 50 . . PUNCT issue-1114 70 1 2 2 X issue-1114 70 2 . . X issue-1114 70 3 regulations regulation NOUN issue-1114 70 4 on on ADP issue-1114 70 5 the the DET issue-1114 70 6 organization organization NOUN issue-1114 70 7 of of ADP issue-1114 70 8 accounting accounting NOUN issue-1114 70 9 compliance compliance NOUN issue-1114 70 10 at at ADP issue-1114 70 11 the the DET issue-1114 70 12 enterprise enterprise NOUN issue-1114 70 13 . . PUNCT issue-1114 71 1 this this PRON issue-1114 71 2 is be AUX issue-1114 71 3 a a DET issue-1114 71 4 generalizing generalize VERB issue-1114 71 5 document document NOUN issue-1114 71 6 that that PRON issue-1114 71 7 defines define VERB issue-1114 71 8 the the DET issue-1114 71 9 procedure procedure NOUN issue-1114 71 10 for for ADP issue-1114 71 11 the the DET issue-1114 71 12 creation creation NOUN issue-1114 71 13 and and CCONJ issue-1114 71 14 operation operation NOUN issue-1114 71 15 of of ADP issue-1114 71 16 an an DET issue-1114 71 17 accounting accounting NOUN issue-1114 71 18 compliance compliance NOUN issue-1114 71 19 system system NOUN issue-1114 71 20 . . PUNCT issue-1114 72 1 it it PRON issue-1114 72 2 has have VERB issue-1114 72 3 to to PART issue-1114 72 4 reveal reveal VERB issue-1114 72 5 : : PUNCT issue-1114 72 6 the the DET issue-1114 72 7 purpose purpose NOUN issue-1114 72 8 and and CCONJ issue-1114 72 9 organizational organizational ADJ issue-1114 72 10 order order NOUN issue-1114 72 11 of of ADP issue-1114 72 12 functioning function VERB issue-1114 72 13 at at ADP issue-1114 72 14 the the DET issue-1114 72 15 enterprise enterprise NOUN issue-1114 72 16 ; ; PUNCT issue-1114 72 17 job job NOUN issue-1114 72 18 duties duty NOUN issue-1114 72 19 of of ADP issue-1114 72 20 employees employee NOUN issue-1114 72 21 and and CCONJ issue-1114 72 22 basic basic ADJ issue-1114 72 23 requirements requirement NOUN issue-1114 72 24 for for ADP issue-1114 72 25 their their PRON issue-1114 72 26 performance performance NOUN issue-1114 72 27 ; ; PUNCT issue-1114 72 28 descriptions description NOUN issue-1114 72 29 of of ADP issue-1114 72 30 methodological methodological ADJ issue-1114 72 31 approaches approach NOUN issue-1114 72 32 , , PUNCT issue-1114 72 33 techniques technique NOUN issue-1114 72 34 , , PUNCT issue-1114 72 35 rules rule NOUN issue-1114 72 36 , , PUNCT issue-1114 72 37 procedures procedure NOUN issue-1114 72 38 and and CCONJ issue-1114 72 39 requirements requirement NOUN issue-1114 72 40 , , PUNCT issue-1114 72 41 the the DET issue-1114 72 42 implementation implementation NOUN issue-1114 72 43 of of ADP issue-1114 72 44 which which PRON issue-1114 72 45 ensures ensure VERB issue-1114 72 46 the the DET issue-1114 72 47 objective objective ADJ issue-1114 72 48 and and CCONJ issue-1114 72 49 reliable reliable ADJ issue-1114 72 50 nature nature NOUN issue-1114 72 51 of of ADP issue-1114 72 52 the the DET issue-1114 72 53 results result NOUN issue-1114 72 54 and and CCONJ issue-1114 72 55 conclusions conclusion NOUN issue-1114 72 56 of of ADP issue-1114 72 57 accounting accounting NOUN issue-1114 72 58 compliance compliance NOUN issue-1114 72 59 ; ; PUNCT issue-1114 72 60 algorithms algorithm NOUN issue-1114 72 61 of of ADP issue-1114 72 62 actions action NOUN issue-1114 72 63 for for ADP issue-1114 72 64 the the DET issue-1114 72 65 main main ADJ issue-1114 72 66 procedures procedure NOUN issue-1114 72 67 , , PUNCT issue-1114 72 68 criteria criterion NOUN issue-1114 72 69 for for ADP issue-1114 72 70 assessing assess VERB issue-1114 72 71 risk risk NOUN issue-1114 72 72 , , PUNCT issue-1114 72 73 a a DET issue-1114 72 74 list list NOUN issue-1114 72 75 of of ADP issue-1114 72 76 indicators indicator NOUN issue-1114 72 77 and and CCONJ issue-1114 72 78 articles article NOUN issue-1114 72 79 that that PRON issue-1114 72 80 must must AUX issue-1114 72 81 be be AUX issue-1114 72 82 considered consider VERB issue-1114 72 83 and and CCONJ issue-1114 72 84 analysed analyse VERB issue-1114 72 85 without without ADP issue-1114 72 86 fail fail ADJ issue-1114 72 87 ; ; PUNCT issue-1114 72 88 the the DET issue-1114 72 89 procedure procedure NOUN issue-1114 72 90 for for ADP issue-1114 72 91 preparing prepare VERB issue-1114 72 92 and and CCONJ issue-1114 72 93 submitting submit VERB issue-1114 72 94 information information NOUN issue-1114 72 95 to to ADP issue-1114 72 96 the the DET issue-1114 72 97 company company NOUN issue-1114 72 98 ’s ’s PART issue-1114 72 99 management management NOUN issue-1114 72 100 based base VERB issue-1114 72 101 on on ADP issue-1114 72 102 the the DET issue-1114 72 103 results result NOUN issue-1114 72 104 of of ADP issue-1114 72 105 accounting accounting NOUN issue-1114 72 106 compliance compliance NOUN issue-1114 72 107 ; ; PUNCT issue-1114 72 108 reactions reaction NOUN issue-1114 72 109 in in ADP issue-1114 72 110 case case NOUN issue-1114 72 111 of of ADP issue-1114 72 112 identifying identify VERB issue-1114 72 113 deviations deviation NOUN issue-1114 72 114 and and CCONJ issue-1114 72 115 violations violation NOUN issue-1114 72 116 during during ADP issue-1114 72 117 accounting accounting NOUN issue-1114 72 118 compliance compliance NOUN issue-1114 72 119 . . PUNCT issue-1114 73 1 3 3 X issue-1114 73 2 . . X issue-1114 73 3 job job NOUN issue-1114 73 4 descriptions description NOUN issue-1114 73 5 of of ADP issue-1114 73 6 employees employee NOUN issue-1114 73 7 of of ADP issue-1114 73 8 the the DET issue-1114 73 9 compliance compliance NOUN issue-1114 73 10 department department NOUN issue-1114 73 11 . . PUNCT issue-1114 74 1 they they PRON issue-1114 74 2 determine determine VERB issue-1114 74 3 the the DET issue-1114 74 4 uniform uniform ADJ issue-1114 74 5 principles principle NOUN issue-1114 74 6 st st PROPN issue-1114 74 7 ag ag PROPN issue-1114 74 8 e e PROPN issue-1114 74 9 i i PROPN issue-1114 74 10 preparation preparation NOUN issue-1114 74 11 and and CCONJ issue-1114 74 12 formation formation NOUN issue-1114 74 13 of of ADP issue-1114 74 14 materials material NOUN issue-1114 74 15 on on ADP issue-1114 74 16 the the DET issue-1114 74 17 need need NOUN issue-1114 74 18 for for ADP issue-1114 74 19 accounting accounting NOUN issue-1114 74 20 compliance compliance NOUN issue-1114 74 21 ; ; PUNCT issue-1114 74 22 development development NOUN issue-1114 74 23 of of ADP issue-1114 74 24 policies policy NOUN issue-1114 74 25 , , PUNCT issue-1114 74 26 procedures procedure NOUN issue-1114 74 27 , , PUNCT issue-1114 74 28 general general ADJ issue-1114 74 29 regulations regulation NOUN issue-1114 74 30 which which PRON issue-1114 74 31 will will AUX issue-1114 74 32 ensure ensure VERB issue-1114 74 33 their their PRON issue-1114 74 34 consistent consistent ADJ issue-1114 74 35 and and CCONJ issue-1114 74 36 effective effective ADJ issue-1114 74 37 implementation implementation NOUN issue-1114 74 38 ; ; PUNCT issue-1114 74 39 creation creation NOUN issue-1114 74 40 of of ADP issue-1114 74 41 an an DET issue-1114 74 42 accounting accounting NOUN issue-1114 74 43 compliance compliance NOUN issue-1114 74 44 department department NOUN issue-1114 74 45 at at ADP issue-1114 74 46 the the DET issue-1114 74 47 enterprise enterprise NOUN issue-1114 74 48 ( ( PUNCT issue-1114 74 49 independent independent ADJ issue-1114 74 50 service service NOUN issue-1114 74 51 ; ; PUNCT issue-1114 74 52 individual individual ADJ issue-1114 74 53 employee employee NOUN issue-1114 74 54 ; ; PUNCT issue-1114 74 55 group group NOUN issue-1114 74 56 of of ADP issue-1114 74 57 persons person NOUN issue-1114 74 58 responsible responsible ADJ issue-1114 74 59 for for ADP issue-1114 74 60 the the DET issue-1114 74 61 respective respective ADJ issue-1114 74 62 areas area NOUN issue-1114 74 63 ) ) PUNCT issue-1114 74 64 ; ; PUNCT issue-1114 74 65 development development NOUN issue-1114 74 66 of of ADP issue-1114 74 67 internal internal ADJ issue-1114 74 68 standards standard NOUN issue-1114 74 69 and and CCONJ issue-1114 74 70 documents document NOUN issue-1114 74 71 ; ; PUNCT issue-1114 74 72 approval approval NOUN issue-1114 74 73 of of ADP issue-1114 74 74 the the DET issue-1114 74 75 compliance compliance NOUN issue-1114 74 76 programme programme NOUN issue-1114 74 77 ; ; PUNCT issue-1114 74 78 selection selection NOUN issue-1114 74 79 of of ADP issue-1114 74 80 forms form NOUN issue-1114 74 81 of of ADP issue-1114 74 82 primary primary ADJ issue-1114 74 83 documentation documentation NOUN issue-1114 74 84 , , PUNCT issue-1114 74 85 registers register NOUN issue-1114 74 86 of of ADP issue-1114 74 87 analytical analytical ADJ issue-1114 74 88 and and CCONJ issue-1114 74 89 synthetic synthetic ADJ issue-1114 74 90 accounting accounting NOUN issue-1114 74 91 , , PUNCT issue-1114 74 92 management management NOUN issue-1114 74 93 reporting reporting NOUN issue-1114 74 94 , , PUNCT issue-1114 74 95 ensuring ensure VERB issue-1114 74 96 continuous continuous ADJ issue-1114 74 97 consistent consistent ADJ issue-1114 74 98 registration registration NOUN issue-1114 74 99 and and CCONJ issue-1114 74 100 systematization systematization NOUN issue-1114 74 101 of of ADP issue-1114 74 102 the the DET issue-1114 74 103 facts fact NOUN issue-1114 74 104 of of ADP issue-1114 74 105 economic economic ADJ issue-1114 74 106 life life NOUN issue-1114 74 107 , , PUNCT issue-1114 74 108 the the DET issue-1114 74 109 formation formation NOUN issue-1114 74 110 of of ADP issue-1114 74 111 high high ADJ issue-1114 74 112 - - PUNCT issue-1114 74 113 quality quality NOUN issue-1114 74 114 accounting accounting NOUN issue-1114 74 115 information information NOUN issue-1114 74 116 ; ; PUNCT issue-1114 74 117 informing inform VERB issue-1114 74 118 the the DET issue-1114 74 119 staff staff NOUN issue-1114 74 120 about about ADP issue-1114 74 121 the the DET issue-1114 74 122 functioning functioning NOUN issue-1114 74 123 of of ADP issue-1114 74 124 the the DET issue-1114 74 125 accounting accounting NOUN issue-1114 74 126 compliance compliance NOUN issue-1114 74 127 system system NOUN issue-1114 74 128 at at ADP issue-1114 74 129 the the DET issue-1114 74 130 enterprise enterprise NOUN issue-1114 74 131 st st PROPN issue-1114 74 132 ag ag PROPN issue-1114 74 133 e e PROPN issue-1114 74 134 іі іі PROPN issue-1114 74 135 st st PROPN issue-1114 74 136 ag ag PROPN issue-1114 74 137 e e PROPN issue-1114 74 138 іі іі PROPN issue-1114 74 139 і і PROPN issue-1114 74 140 analysis analysis NOUN issue-1114 74 141 and and CCONJ issue-1114 74 142 assessment assessment NOUN issue-1114 74 143 of of ADP issue-1114 74 144 risks risk NOUN issue-1114 74 145 in in ADP issue-1114 74 146 the the DET issue-1114 74 147 accounting accounting NOUN issue-1114 74 148 system system NOUN issue-1114 74 149 ; ; PUNCT issue-1114 74 150 development development NOUN issue-1114 74 151 of of ADP issue-1114 74 152 measures measure NOUN issue-1114 74 153 to to PART issue-1114 74 154 minimize minimize VERB issue-1114 74 155 and and CCONJ issue-1114 74 156 eliminate eliminate VERB issue-1114 74 157 risks risk NOUN issue-1114 74 158 in in ADP issue-1114 74 159 accounting accounting NOUN issue-1114 74 160 generalization generalization NOUN issue-1114 74 161 of of ADP issue-1114 74 162 the the DET issue-1114 74 163 results result NOUN issue-1114 74 164 of of ADP issue-1114 74 165 the the DET issue-1114 74 166 work work NOUN issue-1114 74 167 of of ADP issue-1114 74 168 the the DET issue-1114 74 169 accounting accounting NOUN issue-1114 74 170 compliance compliance NOUN issue-1114 74 171 department department NOUN issue-1114 74 172 ( ( PUNCT issue-1114 74 173 formation formation NOUN issue-1114 74 174 of of ADP issue-1114 74 175 reporting report VERB issue-1114 74 176 documentation documentation NOUN issue-1114 74 177 for for ADP issue-1114 74 178 the the DET issue-1114 74 179 prevention prevention NOUN issue-1114 74 180 , , PUNCT issue-1114 74 181 identification identification NOUN issue-1114 74 182 and and CCONJ issue-1114 74 183 correction correction NOUN issue-1114 74 184 of of ADP issue-1114 74 185 distortions distortion NOUN issue-1114 74 186 , , PUNCT issue-1114 74 187 errors error NOUN issue-1114 74 188 and and CCONJ issue-1114 74 189 forgeries forgery NOUN issue-1114 74 190 in in ADP issue-1114 74 191 the the DET issue-1114 74 192 financial financial ADJ issue-1114 74 193 statements statement NOUN issue-1114 74 194 of of ADP issue-1114 74 195 the the DET issue-1114 74 196 enterprise enterprise NOUN issue-1114 74 197 ) ) PUNCT issue-1114 74 198 figure figure NOUN issue-1114 74 199 1 1 NUM issue-1114 74 200 . . PUNCT issue-1114 74 201 stages stage NOUN issue-1114 74 202 of of ADP issue-1114 74 203 formation formation NOUN issue-1114 74 204 and and CCONJ issue-1114 74 205 implementation implementation NOUN issue-1114 74 206 of of ADP issue-1114 74 207 the the DET issue-1114 74 208 accounting accounting NOUN issue-1114 74 209 compliance compliance NOUN issue-1114 74 210 system system NOUN issue-1114 74 211 at at ADP issue-1114 74 212 the the DET issue-1114 74 213 enterprise enterprise NOUN issue-1114 74 214 source source NOUN issue-1114 74 215 : : PUNCT issue-1114 74 216 prepared prepare VERB issue-1114 74 217 by by ADP issue-1114 74 218 the the DET issue-1114 74 219 authors author NOUN issue-1114 74 220 baltic baltic PROPN issue-1114 74 221 journal journal PROPN issue-1114 74 222 of of ADP issue-1114 74 223 economic economic ADJ issue-1114 74 224 studies study NOUN issue-1114 74 225 214 214 NUM issue-1114 74 226 vol vol NOUN issue-1114 74 227 . . PROPN issue-1114 74 228 7 7 NUM issue-1114 75 1 no no NOUN issue-1114 75 2 . . NOUN issue-1114 75 3 2 2 NUM issue-1114 75 4 , , PUNCT issue-1114 75 5 2021 2021 NUM issue-1114 75 6 of of ADP issue-1114 75 7 activity activity NOUN issue-1114 75 8 , , PUNCT issue-1114 75 9 the the DET issue-1114 75 10 scope scope NOUN issue-1114 75 11 of of ADP issue-1114 75 12 job job NOUN issue-1114 75 13 duties duty NOUN issue-1114 75 14 and and CCONJ issue-1114 75 15 the the DET issue-1114 75 16 basic basic ADJ issue-1114 75 17 requirements requirement NOUN issue-1114 75 18 for for ADP issue-1114 75 19 their their PRON issue-1114 75 20 performance performance NOUN issue-1114 75 21 , , PUNCT issue-1114 75 22 rights right NOUN issue-1114 75 23 and and CCONJ issue-1114 75 24 scope scope NOUN issue-1114 75 25 of of ADP issue-1114 75 26 responsibility responsibility NOUN issue-1114 75 27 . . PUNCT issue-1114 76 1 4 4 X issue-1114 76 2 . . X issue-1114 76 3 accounting accounting NOUN issue-1114 76 4 compliance compliance NOUN issue-1114 76 5 procedure procedure NOUN issue-1114 76 6 . . PUNCT issue-1114 77 1 this this PRON issue-1114 77 2 is be AUX issue-1114 77 3 a a DET issue-1114 77 4 document document NOUN issue-1114 77 5 that that PRON issue-1114 77 6 contains contain VERB issue-1114 77 7 detailed detailed ADJ issue-1114 77 8 algorithms algorithm NOUN issue-1114 77 9 for for ADP issue-1114 77 10 the the DET issue-1114 77 11 actions action NOUN issue-1114 77 12 of of ADP issue-1114 77 13 compliance compliance NOUN issue-1114 77 14 controllers controller NOUN issue-1114 77 15 , , PUNCT issue-1114 77 16 the the DET issue-1114 77 17 distribution distribution NOUN issue-1114 77 18 of of ADP issue-1114 77 19 responsibility responsibility NOUN issue-1114 77 20 for for ADP issue-1114 77 21 the the DET issue-1114 77 22 order order NOUN issue-1114 77 23 and and CCONJ issue-1114 77 24 timing timing NOUN issue-1114 77 25 of of ADP issue-1114 77 26 control control NOUN issue-1114 77 27 procedures procedure NOUN issue-1114 77 28 . . PUNCT issue-1114 78 1 5 5 X issue-1114 78 2 . . X issue-1114 78 3 the the DET issue-1114 78 4 procedure procedure NOUN issue-1114 78 5 for for ADP issue-1114 78 6 registering register VERB issue-1114 78 7 the the DET issue-1114 78 8 results result NOUN issue-1114 78 9 of of ADP issue-1114 78 10 accounting accounting NOUN issue-1114 78 11 compliance compliance NOUN issue-1114 78 12 . . PUNCT issue-1114 79 1 this this PRON issue-1114 79 2 is be AUX issue-1114 79 3 a a DET issue-1114 79 4 document document NOUN issue-1114 79 5 that that PRON issue-1114 79 6 discloses disclose VERB issue-1114 79 7 the the DET issue-1114 79 8 basic basic ADJ issue-1114 79 9 requirements requirement NOUN issue-1114 79 10 for for ADP issue-1114 79 11 the the DET issue-1114 79 12 preparation preparation NOUN issue-1114 79 13 and and CCONJ issue-1114 79 14 presentation presentation NOUN issue-1114 79 15 of of ADP issue-1114 79 16 information information NOUN issue-1114 79 17 to to ADP issue-1114 79 18 the the DET issue-1114 79 19 company company NOUN issue-1114 79 20 ’s ’s PART issue-1114 79 21 management management NOUN issue-1114 79 22 based base VERB issue-1114 79 23 on on ADP issue-1114 79 24 the the DET issue-1114 79 25 results result NOUN issue-1114 79 26 of of ADP issue-1114 79 27 accounting accounting NOUN issue-1114 79 28 compliance compliance NOUN issue-1114 79 29 . . PUNCT issue-1114 80 1 it it PRON issue-1114 80 2 may may AUX issue-1114 80 3 contain contain VERB issue-1114 80 4 developed develop VERB issue-1114 80 5 and and CCONJ issue-1114 80 6 approved approve VERB issue-1114 80 7 forms form NOUN issue-1114 80 8 of of ADP issue-1114 80 9 reporting report VERB issue-1114 80 10 documentation documentation NOUN issue-1114 80 11 . . PUNCT issue-1114 81 1 the the DET issue-1114 81 2 methodological methodological ADJ issue-1114 81 3 support support NOUN issue-1114 81 4 of of ADP issue-1114 81 5 accounting accounting NOUN issue-1114 81 6 compliance compliance NOUN issue-1114 81 7 is be AUX issue-1114 81 8 based base VERB issue-1114 81 9 on on ADP issue-1114 81 10 the the DET issue-1114 81 11 relevant relevant ADJ issue-1114 81 12 working working NOUN issue-1114 81 13 documentation documentation NOUN issue-1114 81 14 , , PUNCT issue-1114 81 15 the the DET issue-1114 81 16 development development NOUN issue-1114 81 17 of of ADP issue-1114 81 18 which which PRON issue-1114 81 19 presupposes presuppose VERB issue-1114 81 20 a a DET issue-1114 81 21 certain certain ADJ issue-1114 81 22 level level NOUN issue-1114 81 23 of of ADP issue-1114 81 24 formalization formalization NOUN issue-1114 81 25 , , PUNCT issue-1114 81 26 including include VERB issue-1114 81 27 organizational organizational ADJ issue-1114 81 28 consolidation consolidation NOUN issue-1114 81 29 and and CCONJ issue-1114 81 30 structuring structuring NOUN issue-1114 81 31 of of ADP issue-1114 81 32 all all DET issue-1114 81 33 control control NOUN issue-1114 81 34 actions action NOUN issue-1114 81 35 and and CCONJ issue-1114 81 36 procedures procedure NOUN issue-1114 81 37 . . PUNCT issue-1114 82 1 such such ADJ issue-1114 82 2 documents document NOUN issue-1114 82 3 can can AUX issue-1114 82 4 be be AUX issue-1114 82 5 developed develop VERB issue-1114 82 6 in in ADP issue-1114 82 7 any any DET issue-1114 82 8 form form NOUN issue-1114 82 9 . . PUNCT issue-1114 83 1 however however ADV issue-1114 83 2 , , PUNCT issue-1114 83 3 at at ADP issue-1114 83 4 the the DET issue-1114 83 5 enterprise enterprise NOUN issue-1114 83 6 it it PRON issue-1114 83 7 is be AUX issue-1114 83 8 desirable desirable ADJ issue-1114 83 9 to to PART issue-1114 83 10 approve approve VERB issue-1114 83 11 a a DET issue-1114 83 12 detailed detailed ADJ issue-1114 83 13 description description NOUN issue-1114 83 14 of of ADP issue-1114 83 15 the the DET issue-1114 83 16 set set NOUN issue-1114 83 17 of of ADP issue-1114 83 18 documents document NOUN issue-1114 83 19 and and CCONJ issue-1114 83 20 accounting accounting NOUN issue-1114 83 21 registers register NOUN issue-1114 83 22 , , PUNCT issue-1114 83 23 which which PRON issue-1114 83 24 will will AUX issue-1114 83 25 guide guide VERB issue-1114 83 26 the the DET issue-1114 83 27 employees employee NOUN issue-1114 83 28 of of ADP issue-1114 83 29 the the DET issue-1114 83 30 compliance compliance NOUN issue-1114 83 31 department department NOUN issue-1114 83 32 in in ADP issue-1114 83 33 their their PRON issue-1114 83 34 work work NOUN issue-1114 83 35 . . PUNCT issue-1114 84 1 4 4 X issue-1114 84 2 . . X issue-1114 84 3 methodology methodology NOUN issue-1114 84 4 for for ADP issue-1114 84 5 identification identification NOUN issue-1114 84 6 , , PUNCT issue-1114 84 7 assessment assessment NOUN issue-1114 84 8 and and CCONJ issue-1114 84 9 analysis analysis NOUN issue-1114 84 10 of of ADP issue-1114 84 11 compliance compliance NOUN issue-1114 84 12 risks risk VERB issue-1114 84 13 one one NUM issue-1114 84 14 of of ADP issue-1114 84 15 the the DET issue-1114 84 16 main main ADJ issue-1114 84 17 objectives objective NOUN issue-1114 84 18 of of ADP issue-1114 84 19 the the DET issue-1114 84 20 compliance compliance NOUN issue-1114 84 21 policy policy NOUN issue-1114 84 22 is be AUX issue-1114 84 23 the the DET issue-1114 84 24 identification identification NOUN issue-1114 84 25 , , PUNCT issue-1114 84 26 assessment assessment NOUN issue-1114 84 27 and and CCONJ issue-1114 84 28 analysis analysis NOUN issue-1114 84 29 of of ADP issue-1114 84 30 compliance compliance NOUN issue-1114 84 31 risks risk NOUN issue-1114 84 32 . . PUNCT issue-1114 85 1 in in ADP issue-1114 85 2 order order NOUN issue-1114 85 3 to to PART issue-1114 85 4 identify identify VERB issue-1114 85 5 compliance compliance NOUN issue-1114 85 6 risks risk NOUN issue-1114 85 7 , , PUNCT issue-1114 85 8 it it PRON issue-1114 85 9 is be AUX issue-1114 85 10 necessary necessary ADJ issue-1114 85 11 to to PART issue-1114 85 12 have have VERB issue-1114 85 13 information information NOUN issue-1114 85 14 about about ADP issue-1114 85 15 the the DET issue-1114 85 16 types type NOUN issue-1114 85 17 of of ADP issue-1114 85 18 risks risk NOUN issue-1114 85 19 in in ADP issue-1114 85 20 the the DET issue-1114 85 21 accounting accounting NOUN issue-1114 85 22 system system NOUN issue-1114 85 23 , , PUNCT issue-1114 85 24 the the DET issue-1114 85 25 causes cause NOUN issue-1114 85 26 and and CCONJ issue-1114 85 27 factors factor NOUN issue-1114 85 28 of of ADP issue-1114 85 29 their their PRON issue-1114 85 30 occurrence occurrence NOUN issue-1114 85 31 , , PUNCT issue-1114 85 32 the the DET issue-1114 85 33 methods method NOUN issue-1114 85 34 of of ADP issue-1114 85 35 identification identification NOUN issue-1114 85 36 and and CCONJ issue-1114 85 37 the the DET issue-1114 85 38 nature nature NOUN issue-1114 85 39 of of ADP issue-1114 85 40 the the DET issue-1114 85 41 impact impact NOUN issue-1114 85 42 on on ADP issue-1114 85 43 the the DET issue-1114 85 44 final final ADJ issue-1114 85 45 indicators indicator NOUN issue-1114 85 46 of of ADP issue-1114 85 47 the the DET issue-1114 85 48 company company NOUN issue-1114 85 49 ’s ’s PART issue-1114 85 50 financial financial ADJ issue-1114 85 51 statements statement NOUN issue-1114 85 52 . . PUNCT issue-1114 86 1 we we PRON issue-1114 86 2 support support VERB issue-1114 86 3 the the DET issue-1114 86 4 position position NOUN issue-1114 86 5 of of ADP issue-1114 86 6 b.a b.a PROPN issue-1114 86 7 . . PROPN issue-1114 86 8 zasadnyi zasadnyi PROPN issue-1114 86 9 ( ( PUNCT issue-1114 86 10 zasadnyi zasadnyi PROPN issue-1114 86 11 , , PUNCT issue-1114 86 12 2017 2017 NUM issue-1114 86 13 ) ) PUNCT issue-1114 86 14 that that SCONJ issue-1114 86 15 one one NUM issue-1114 86 16 of of ADP issue-1114 86 17 the the DET issue-1114 86 18 biggest big ADJ issue-1114 86 19 risks risk NOUN issue-1114 86 20 of of ADP issue-1114 86 21 the the DET issue-1114 86 22 accounting accounting NOUN issue-1114 86 23 system system NOUN issue-1114 86 24 in in ADP issue-1114 86 25 the the DET issue-1114 86 26 context context NOUN issue-1114 86 27 of of ADP issue-1114 86 28 applying apply VERB issue-1114 86 29 ifrs ifrs PROPN issue-1114 86 30 is be AUX issue-1114 86 31 the the DET issue-1114 86 32 poor poor ADJ issue-1114 86 33 quality quality NOUN issue-1114 86 34 of of ADP issue-1114 86 35 information information NOUN issue-1114 86 36 reflected reflect VERB issue-1114 86 37 in in ADP issue-1114 86 38 the the DET issue-1114 86 39 financial financial ADJ issue-1114 86 40 statements statement NOUN issue-1114 86 41 . . PUNCT issue-1114 87 1 to to PART issue-1114 87 2 increase increase VERB issue-1114 87 3 the the DET issue-1114 87 4 identification identification NOUN issue-1114 87 5 of of ADP issue-1114 87 6 risks risk NOUN issue-1114 87 7 in in ADP issue-1114 87 8 the the DET issue-1114 87 9 company company NOUN issue-1114 87 10 ’s ’s PART issue-1114 87 11 accounting accounting NOUN issue-1114 87 12 system system NOUN issue-1114 87 13 , , PUNCT issue-1114 87 14 risks risk NOUN issue-1114 87 15 are be AUX issue-1114 87 16 grouped group VERB issue-1114 87 17 by by ADP issue-1114 87 18 type type NOUN issue-1114 87 19 ( ( PUNCT issue-1114 87 20 table table NOUN issue-1114 87 21 2 2 NUM issue-1114 87 22 ) ) PUNCT issue-1114 87 23 . . PUNCT issue-1114 88 1 regarding regard VERB issue-1114 88 2 the the DET issue-1114 88 3 factors factor NOUN issue-1114 88 4 affecting affect VERB issue-1114 88 5 the the DET issue-1114 88 6 degree degree NOUN issue-1114 88 7 of of ADP issue-1114 88 8 risk risk NOUN issue-1114 88 9 in in ADP issue-1114 88 10 accounting accounting NOUN issue-1114 88 11 , , PUNCT issue-1114 88 12 they they PRON issue-1114 88 13 can can AUX issue-1114 88 14 be be AUX issue-1114 88 15 conditionally conditionally ADV issue-1114 88 16 divided divide VERB issue-1114 88 17 into into ADP issue-1114 88 18 two two NUM issue-1114 88 19 groups group NOUN issue-1114 88 20 : : PUNCT issue-1114 88 21 1 1 X issue-1114 88 22 . . X issue-1114 88 23 objective objective NOUN issue-1114 88 24 . . PUNCT issue-1114 89 1 they they PRON issue-1114 89 2 do do AUX issue-1114 89 3 not not PART issue-1114 89 4 directly directly ADV issue-1114 89 5 depend depend VERB issue-1114 89 6 on on ADP issue-1114 89 7 the the DET issue-1114 89 8 decision decision NOUN issue-1114 89 9 - - PUNCT issue-1114 89 10 making making NOUN issue-1114 89 11 subject subject NOUN issue-1114 89 12 . . PUNCT issue-1114 90 1 these these PRON issue-1114 90 2 are be AUX issue-1114 90 3 inflation inflation NOUN issue-1114 90 4 , , PUNCT issue-1114 90 5 competition competition NOUN issue-1114 90 6 , , PUNCT issue-1114 90 7 political political ADJ issue-1114 90 8 and and CCONJ issue-1114 90 9 economic economic ADJ issue-1114 90 10 crises crisis NOUN issue-1114 90 11 , , PUNCT issue-1114 90 12 ecology ecology NOUN issue-1114 90 13 , , PUNCT issue-1114 90 14 behaviour behaviour NOUN issue-1114 90 15 of of ADP issue-1114 90 16 suppliers supplier NOUN issue-1114 90 17 and and CCONJ issue-1114 90 18 buyers buyer NOUN issue-1114 90 19 , , PUNCT issue-1114 90 20 changes change NOUN issue-1114 90 21 in in ADP issue-1114 90 22 the the DET issue-1114 90 23 taxation taxation NOUN issue-1114 90 24 system system NOUN issue-1114 90 25 , , PUNCT issue-1114 90 26 etc etc X issue-1114 90 27 . . X issue-1114 91 1 2 2 X issue-1114 91 2 . . X issue-1114 91 3 subjective subjective ADJ issue-1114 91 4 . . PUNCT issue-1114 92 1 they they PRON issue-1114 92 2 directly directly ADV issue-1114 92 3 characterize characterize VERB issue-1114 92 4 the the DET issue-1114 92 5 employees employee NOUN issue-1114 92 6 of of ADP issue-1114 92 7 the the DET issue-1114 92 8 accounting accounting NOUN issue-1114 92 9 department department NOUN issue-1114 92 10 : : PUNCT issue-1114 92 11 the the DET issue-1114 92 12 level level NOUN issue-1114 92 13 of of ADP issue-1114 92 14 competence competence NOUN issue-1114 92 15 and and CCONJ issue-1114 92 16 intellectual intellectual ADJ issue-1114 92 17 potential potential NOUN issue-1114 92 18 of of ADP issue-1114 92 19 the the DET issue-1114 92 20 accountant accountant NOUN issue-1114 92 21 , , PUNCT issue-1114 92 22 the the DET issue-1114 92 23 level level NOUN issue-1114 92 24 of of ADP issue-1114 92 25 awareness awareness NOUN issue-1114 92 26 in in ADP issue-1114 92 27 the the DET issue-1114 92 28 field field NOUN issue-1114 92 29 of of ADP issue-1114 92 30 economic economic ADJ issue-1114 92 31 , , PUNCT issue-1114 92 32 civil civil ADJ issue-1114 92 33 and and CCONJ issue-1114 92 34 labour labour ADJ issue-1114 92 35 legislation legislation NOUN issue-1114 92 36 , , PUNCT issue-1114 92 37 organization organization NOUN issue-1114 92 38 of of ADP issue-1114 92 39 accounting account VERB issue-1114 92 40 at at ADP issue-1114 92 41 the the DET issue-1114 92 42 enterprise enterprise NOUN issue-1114 92 43 , , PUNCT issue-1114 92 44 etc etc X issue-1114 92 45 . . X issue-1114 92 46 ( ( PUNCT issue-1114 92 47 vyhivska vyhivska NOUN issue-1114 92 48 , , PUNCT issue-1114 92 49 2006 2006 NUM issue-1114 92 50 ) ) PUNCT issue-1114 92 51 . . PUNCT issue-1114 93 1 it it PRON issue-1114 93 2 is be AUX issue-1114 93 3 possible possible ADJ issue-1114 93 4 to to PART issue-1114 93 5 identify identify VERB issue-1114 93 6 the the DET issue-1114 93 7 risks risk NOUN issue-1114 93 8 of of ADP issue-1114 93 9 influencing influence VERB issue-1114 93 10 the the DET issue-1114 93 11 quality quality NOUN issue-1114 93 12 of of ADP issue-1114 93 13 the the DET issue-1114 93 14 company company NOUN issue-1114 93 15 ’s ’s PART issue-1114 93 16 accounting accounting NOUN issue-1114 93 17 information information NOUN issue-1114 93 18 by by ADP issue-1114 93 19 analysing analyse VERB issue-1114 93 20 the the DET issue-1114 93 21 accumulated accumulate VERB issue-1114 93 22 information information NOUN issue-1114 93 23 for for ADP issue-1114 93 24 past past ADJ issue-1114 93 25 reporting reporting NOUN issue-1114 93 26 periods period NOUN issue-1114 93 27 , , PUNCT issue-1114 93 28 in in ADP issue-1114 93 29 which which PRON issue-1114 93 30 there there PRON issue-1114 93 31 have have AUX issue-1114 93 32 been be AUX issue-1114 93 33 cases case NOUN issue-1114 93 34 of of ADP issue-1114 93 35 theft theft NOUN issue-1114 93 36 and and CCONJ issue-1114 93 37 damage damage NOUN issue-1114 93 38 to to ADP issue-1114 93 39 property property NOUN issue-1114 93 40 , , PUNCT issue-1114 93 41 incorrect incorrect ADJ issue-1114 93 42 assessment assessment NOUN issue-1114 93 43 of of ADP issue-1114 93 44 accounting accounting NOUN issue-1114 93 45 objects object NOUN issue-1114 93 46 , , PUNCT issue-1114 93 47 errors error NOUN issue-1114 93 48 in in ADP issue-1114 93 49 financial financial ADJ issue-1114 93 50 statements statement NOUN issue-1114 93 51 , , PUNCT issue-1114 93 52 overstating overstate VERB issue-1114 93 53 the the DET issue-1114 93 54 company company NOUN issue-1114 93 55 ’s ’s PART issue-1114 93 56 expenses expense NOUN issue-1114 93 57 , , PUNCT issue-1114 93 58 concealing conceal VERB issue-1114 93 59 income income NOUN issue-1114 93 60 , , PUNCT issue-1114 93 61 etc etc X issue-1114 93 62 . . X issue-1114 94 1 the the DET issue-1114 94 2 compliance compliance NOUN issue-1114 94 3 risk risk NOUN issue-1114 94 4 assessment assessment NOUN issue-1114 94 5 process process NOUN issue-1114 94 6 should should AUX issue-1114 94 7 include include VERB issue-1114 94 8 risk risk NOUN issue-1114 94 9 identification identification NOUN issue-1114 94 10 methods method NOUN issue-1114 94 11 , , PUNCT issue-1114 94 12 mechanisms mechanism NOUN issue-1114 94 13 for for ADP issue-1114 94 14 controlling control VERB issue-1114 94 15 business business NOUN issue-1114 94 16 processes process NOUN issue-1114 94 17 and and CCONJ issue-1114 94 18 control control NOUN issue-1114 94 19 procedures procedure NOUN issue-1114 94 20 that that PRON issue-1114 94 21 are be AUX issue-1114 94 22 designed design VERB issue-1114 94 23 to to PART issue-1114 94 24 comply comply VERB issue-1114 94 25 with with ADP issue-1114 94 26 legal legal ADJ issue-1114 94 27 requirements requirement NOUN issue-1114 94 28 in in ADP issue-1114 94 29 accordance accordance NOUN issue-1114 94 30 with with ADP issue-1114 94 31 the the DET issue-1114 94 32 industry industry NOUN issue-1114 94 33 sector sector NOUN issue-1114 94 34 of of ADP issue-1114 94 35 the the DET issue-1114 94 36 enterprise enterprise NOUN issue-1114 94 37 . . PUNCT issue-1114 95 1 compliance compliance NOUN issue-1114 95 2 risk risk NOUN issue-1114 95 3 assessment assessment NOUN issue-1114 95 4 should should AUX issue-1114 95 5 be be AUX issue-1114 95 6 carried carry VERB issue-1114 95 7 out out ADP issue-1114 95 8 taking take VERB issue-1114 95 9 into into ADP issue-1114 95 10 account account NOUN issue-1114 95 11 : : PUNCT issue-1114 95 12 professional professional ADJ issue-1114 95 13 competence competence NOUN issue-1114 95 14 of of ADP issue-1114 95 15 employees employee NOUN issue-1114 95 16 of of ADP issue-1114 95 17 department department NOUN issue-1114 95 18 performing perform VERB issue-1114 95 19 compliance compliance NOUN issue-1114 95 20 control control NOUN issue-1114 95 21 functions function NOUN issue-1114 95 22 ; ; PUNCT issue-1114 95 23 the the DET issue-1114 95 24 scale scale NOUN issue-1114 95 25 and and CCONJ issue-1114 95 26 types type NOUN issue-1114 95 27 of of ADP issue-1114 95 28 activities activity NOUN issue-1114 95 29 of of ADP issue-1114 95 30 the the DET issue-1114 95 31 organization organization NOUN issue-1114 95 32 ; ; PUNCT issue-1114 95 33 customer customer NOUN issue-1114 95 34 base base NOUN issue-1114 95 35 ( ( PUNCT issue-1114 95 36 in in ADP issue-1114 95 37 the the DET issue-1114 95 38 context context NOUN issue-1114 95 39 of of ADP issue-1114 95 40 suppliers supplier NOUN issue-1114 95 41 , , PUNCT issue-1114 95 42 buyers buyer NOUN issue-1114 95 43 and and CCONJ issue-1114 95 44 other other ADJ issue-1114 95 45 counterparties counterpartie NOUN issue-1114 95 46 ) ) PUNCT issue-1114 95 47 ; ; PUNCT issue-1114 95 48 the the DET issue-1114 95 49 presence presence NOUN issue-1114 95 50 of of ADP issue-1114 95 51 structural structural ADJ issue-1114 95 52 units unit NOUN issue-1114 95 53 , , PUNCT issue-1114 95 54 including include VERB issue-1114 95 55 those those PRON issue-1114 95 56 in in ADP issue-1114 95 57 other other ADJ issue-1114 95 58 regions region NOUN issue-1114 95 59 ; ; PUNCT issue-1114 95 60 establishment establishment NOUN issue-1114 95 61 of of ADP issue-1114 95 62 legislative legislative ADJ issue-1114 95 63 and and CCONJ issue-1114 95 64 regulatory regulatory ADJ issue-1114 95 65 acts act NOUN issue-1114 95 66 in in ADP issue-1114 95 67 the the DET issue-1114 95 68 field field NOUN issue-1114 95 69 of of ADP issue-1114 95 70 accounting accounting NOUN issue-1114 95 71 and and CCONJ issue-1114 95 72 taxation taxation NOUN issue-1114 95 73 ( ( PUNCT issue-1114 95 74 kevorkova kevorkova PROPN issue-1114 95 75 & & CCONJ issue-1114 95 76 sapozhnikova sapozhnikova PROPN issue-1114 95 77 , , PUNCT issue-1114 95 78 2020 2020 NUM issue-1114 95 79 ) ) PUNCT issue-1114 95 80 . . PUNCT issue-1114 96 1 to to PART issue-1114 96 2 identify identify VERB issue-1114 96 3 and and CCONJ issue-1114 96 4 assess assess VERB issue-1114 96 5 the the DET issue-1114 96 6 risks risk NOUN issue-1114 96 7 , , PUNCT issue-1114 96 8 we we PRON issue-1114 96 9 propose propose VERB issue-1114 96 10 to to PART issue-1114 96 11 draw draw VERB issue-1114 96 12 up up ADP issue-1114 96 13 such such ADJ issue-1114 96 14 special special ADJ issue-1114 96 15 documents document NOUN issue-1114 96 16 as as ADP issue-1114 96 17 : : PUNCT issue-1114 96 18 1 1 X issue-1114 96 19 . . X issue-1114 97 1 the the DET issue-1114 97 2 risk risk NOUN issue-1114 97 3 map map NOUN issue-1114 97 4 is be AUX issue-1114 97 5 a a DET issue-1114 97 6 document document NOUN issue-1114 97 7 that that SCONJ issue-1114 97 8 , , PUNCT issue-1114 97 9 as as ADP issue-1114 97 10 a a DET issue-1114 97 11 rule rule NOUN issue-1114 97 12 , , PUNCT issue-1114 97 13 is be AUX issue-1114 97 14 drawn draw VERB issue-1114 97 15 up up ADP issue-1114 97 16 in in ADP issue-1114 97 17 a a DET issue-1114 97 18 tabular tabular NOUN issue-1114 97 19 form form NOUN issue-1114 97 20 , , PUNCT issue-1114 97 21 which which PRON issue-1114 97 22 indicates indicate VERB issue-1114 97 23 risk risk NOUN issue-1114 97 24 factors factor NOUN issue-1114 97 25 , , PUNCT issue-1114 97 26 the the DET issue-1114 97 27 likelihood likelihood NOUN issue-1114 97 28 of of ADP issue-1114 97 29 a a DET issue-1114 97 30 negative negative ADJ issue-1114 97 31 event event NOUN issue-1114 97 32 , , PUNCT issue-1114 97 33 possible possible ADJ issue-1114 97 34 losses loss NOUN issue-1114 97 35 / / SYM issue-1114 97 36 damages damage NOUN issue-1114 97 37 , , PUNCT issue-1114 97 38 and and CCONJ issue-1114 97 39 ways way NOUN issue-1114 97 40 to to PART issue-1114 97 41 prevent prevent VERB issue-1114 97 42 risk risk NOUN issue-1114 97 43 . . PUNCT issue-1114 98 1 drawing draw VERB issue-1114 98 2 up up ADP issue-1114 98 3 such such DET issue-1114 98 4 a a DET issue-1114 98 5 document document NOUN issue-1114 98 6 will will AUX issue-1114 98 7 allow allow VERB issue-1114 98 8 to to PART issue-1114 98 9 get get VERB issue-1114 98 10 an an DET issue-1114 98 11 idea idea NOUN issue-1114 98 12 of of ADP issue-1114 98 13 the the DET issue-1114 98 14 company company NOUN issue-1114 98 15 ’s ’s PART issue-1114 98 16 activities activity NOUN issue-1114 98 17 in in ADP issue-1114 98 18 the the DET issue-1114 98 19 shortest short ADJ issue-1114 98 20 possible possible ADJ issue-1114 98 21 time time NOUN issue-1114 98 22 . . PUNCT issue-1114 99 1 it it PRON issue-1114 99 2 can can AUX issue-1114 99 3 serve serve VERB issue-1114 99 4 as as ADP issue-1114 99 5 a a DET issue-1114 99 6 basis basis NOUN issue-1114 99 7 for for ADP issue-1114 99 8 checking check VERB issue-1114 99 9 the the DET issue-1114 99 10 effectiveness effectiveness NOUN issue-1114 99 11 of of ADP issue-1114 99 12 control control NOUN issue-1114 99 13 procedures procedure NOUN issue-1114 99 14 and and CCONJ issue-1114 99 15 assessing assess VERB issue-1114 99 16 the the DET issue-1114 99 17 risk risk NOUN issue-1114 99 18 of of ADP issue-1114 99 19 material material NOUN issue-1114 99 20 misstatement misstatement NOUN issue-1114 99 21 of of ADP issue-1114 99 22 the the DET issue-1114 99 23 accounting accounting NOUN issue-1114 99 24 ( ( PUNCT issue-1114 99 25 financial financial ADJ issue-1114 99 26 ) ) PUNCT issue-1114 99 27 statements statement NOUN issue-1114 99 28 . . PUNCT issue-1114 100 1 2 2 X issue-1114 100 2 . . X issue-1114 100 3 the the DET issue-1114 100 4 risk risk NOUN issue-1114 100 5 assessment assessment NOUN issue-1114 100 6 ranking ranking NOUN issue-1114 100 7 table table NOUN issue-1114 100 8 . . PUNCT issue-1114 101 1 for for ADP issue-1114 101 2 example example NOUN issue-1114 101 3 , , PUNCT issue-1114 101 4 there there PRON issue-1114 101 5 can can AUX issue-1114 101 6 be be AUX issue-1114 101 7 proposed propose VERB issue-1114 101 8 a a DET issue-1114 101 9 methodology methodology NOUN issue-1114 101 10 for for ADP issue-1114 101 11 ranking rank VERB issue-1114 101 12 risk risk NOUN issue-1114 101 13 by by ADP issue-1114 101 14 probability probability NOUN issue-1114 101 15 , , PUNCT issue-1114 101 16 based base VERB issue-1114 101 17 on on ADP issue-1114 101 18 the the DET issue-1114 101 19 likelihood likelihood NOUN issue-1114 101 20 of of ADP issue-1114 101 21 the the DET issue-1114 101 22 risk risk NOUN issue-1114 101 23 occurring occur VERB issue-1114 101 24 during during ADP issue-1114 101 25 the the DET issue-1114 101 26 reporting reporting NOUN issue-1114 101 27 period period NOUN issue-1114 101 28 . . PUNCT issue-1114 102 1 it it PRON issue-1114 102 2 is be AUX issue-1114 102 3 a a DET issue-1114 102 4 little little ADV issue-1114 102 5 more more ADV issue-1114 102 6 difficult difficult ADJ issue-1114 102 7 to to PART issue-1114 102 8 offer offer VERB issue-1114 102 9 options option NOUN issue-1114 102 10 for for ADP issue-1114 102 11 ranking rank VERB issue-1114 102 12 by by ADP issue-1114 102 13 consequences consequence NOUN issue-1114 102 14 . . PUNCT issue-1114 103 1 3 3 X issue-1114 103 2 . . X issue-1114 103 3 the the DET issue-1114 103 4 risk risk NOUN issue-1114 103 5 matrix matrix NOUN issue-1114 103 6 is be AUX issue-1114 103 7 an an DET issue-1114 103 8 informative informative ADJ issue-1114 103 9 document document NOUN issue-1114 103 10 that that PRON issue-1114 103 11 can can AUX issue-1114 103 12 be be AUX issue-1114 103 13 used use VERB issue-1114 103 14 to to PART issue-1114 103 15 obtain obtain VERB issue-1114 103 16 a a DET issue-1114 103 17 risk risk NOUN issue-1114 103 18 assessment assessment NOUN issue-1114 103 19 . . PUNCT issue-1114 104 1 each each DET issue-1114 104 2 cell cell NOUN issue-1114 104 3 of of ADP issue-1114 104 4 the the DET issue-1114 104 5 matrix matrix NOUN issue-1114 104 6 reflects reflect VERB issue-1114 104 7 the the DET issue-1114 104 8 assessment assessment NOUN issue-1114 104 9 of of ADP issue-1114 104 10 each each DET issue-1114 104 11 risk risk NOUN issue-1114 104 12 ( ( PUNCT issue-1114 104 13 depending depend VERB issue-1114 104 14 on on ADP issue-1114 104 15 the the DET issue-1114 104 16 established establish VERB issue-1114 104 17 criteria criterion NOUN issue-1114 104 18 ) ) PUNCT issue-1114 104 19 . . PUNCT issue-1114 105 1 on on ADP issue-1114 105 2 the the DET issue-1114 105 3 identified identify VERB issue-1114 105 4 compliance compliance NOUN issue-1114 105 5 risks risk NOUN issue-1114 105 6 , , PUNCT issue-1114 105 7 the the DET issue-1114 105 8 compliance compliance NOUN issue-1114 105 9 officers officer NOUN issue-1114 105 10 should should AUX issue-1114 105 11 take take VERB issue-1114 105 12 actions action NOUN issue-1114 105 13 to to PART issue-1114 105 14 indicate indicate VERB issue-1114 105 15 material material ADJ issue-1114 105 16 misstatements misstatement NOUN issue-1114 105 17 , , PUNCT issue-1114 105 18 distortions distortion NOUN issue-1114 105 19 and and CCONJ issue-1114 105 20 misrepresentation misrepresentation NOUN issue-1114 105 21 of of ADP issue-1114 105 22 information information NOUN issue-1114 105 23 in in ADP issue-1114 105 24 the the DET issue-1114 105 25 financial financial ADJ issue-1114 105 26 statements statement NOUN issue-1114 105 27 and and CCONJ issue-1114 105 28 certainly certainly ADV issue-1114 105 29 inform inform VERB issue-1114 105 30 the the DET issue-1114 105 31 management management NOUN issue-1114 105 32 of of ADP issue-1114 105 33 the the DET issue-1114 105 34 enterprise enterprise NOUN issue-1114 105 35 and and CCONJ issue-1114 105 36 its its PRON issue-1114 105 37 owners owner NOUN issue-1114 105 38 about about ADP issue-1114 105 39 this this PRON issue-1114 105 40 . . PUNCT issue-1114 106 1 the the DET issue-1114 106 2 choice choice NOUN issue-1114 106 3 of of ADP issue-1114 106 4 actions action NOUN issue-1114 106 5 and and CCONJ issue-1114 106 6 activities activity NOUN issue-1114 106 7 of of ADP issue-1114 106 8 compliance compliance NOUN issue-1114 106 9 officers officer NOUN issue-1114 106 10 should should AUX issue-1114 106 11 be be AUX issue-1114 106 12 based base VERB issue-1114 106 13 on on ADP issue-1114 106 14 their their PRON issue-1114 106 15 professional professional ADJ issue-1114 106 16 judgment judgment NOUN issue-1114 106 17 . . PUNCT issue-1114 107 1 in in ADP issue-1114 107 2 order order NOUN issue-1114 107 3 to to PART issue-1114 107 4 avoid avoid VERB issue-1114 107 5 or or CCONJ issue-1114 107 6 minimize minimize VERB issue-1114 107 7 compliance compliance NOUN issue-1114 107 8 risks risk NOUN issue-1114 107 9 in in ADP issue-1114 107 10 the the DET issue-1114 107 11 accounting accounting NOUN issue-1114 107 12 system system NOUN issue-1114 107 13 at at ADP issue-1114 107 14 the the DET issue-1114 107 15 enterprise enterprise NOUN issue-1114 107 16 , , PUNCT issue-1114 107 17 we we PRON issue-1114 107 18 propose propose VERB issue-1114 107 19 to to PART issue-1114 107 20 introduce introduce VERB issue-1114 107 21 and and CCONJ issue-1114 107 22 use use VERB issue-1114 107 23 the the DET issue-1114 107 24 following follow VERB issue-1114 107 25 measures measure NOUN issue-1114 107 26 to to ADP issue-1114 107 27 baltic baltic ADJ issue-1114 107 28 journal journal PROPN issue-1114 107 29 of of ADP issue-1114 107 30 economic economic ADJ issue-1114 107 31 studies study NOUN issue-1114 107 32 215 215 NUM issue-1114 107 33 vol vol NOUN issue-1114 107 34 . . PROPN issue-1114 108 1 7 7 NUM issue-1114 109 1 no no NOUN issue-1114 109 2 . . NOUN issue-1114 109 3 2 2 NUM issue-1114 109 4 , , PUNCT issue-1114 109 5 2021 2021 NUM issue-1114 109 6 table table NOUN issue-1114 109 7 2 2 NUM issue-1114 109 8 risk risk NOUN issue-1114 109 9 groups group NOUN issue-1114 109 10 and and CCONJ issue-1114 109 11 their their PRON issue-1114 109 12 impact impact NOUN issue-1114 109 13 on on ADP issue-1114 109 14 the the DET issue-1114 109 15 formation formation NOUN issue-1114 109 16 and and CCONJ issue-1114 109 17 quality quality NOUN issue-1114 109 18 of of ADP issue-1114 109 19 accounting accounting NOUN issue-1114 109 20 information information NOUN issue-1114 109 21 risk risk NOUN issue-1114 109 22 group group NOUN issue-1114 109 23 types type NOUN issue-1114 109 24 of of ADP issue-1114 109 25 risks risk NOUN issue-1114 109 26 impact impact NOUN issue-1114 109 27 of of ADP issue-1114 109 28 risk risk NOUN issue-1114 109 29 on on ADP issue-1114 109 30 the the DET issue-1114 109 31 formation formation NOUN issue-1114 109 32 and and CCONJ issue-1114 109 33 quality quality NOUN issue-1114 109 34 of of ADP issue-1114 109 35 accounting accounting NOUN issue-1114 109 36 information information NOUN issue-1114 109 37 r r NOUN issue-1114 109 38 isk isk NOUN issue-1114 109 39 s s VERB issue-1114 109 40 a a DET issue-1114 109 41 ss ss NOUN issue-1114 109 42 oc oc X issue-1114 109 43 ia ia PROPN issue-1114 109 44 te te PROPN issue-1114 110 1 d d PROPN issue-1114 110 2 w w PROPN issue-1114 110 3 ith ith PROPN issue-1114 110 4 th th X issue-1114 110 5 e e NOUN issue-1114 110 6 or or CCONJ issue-1114 110 7 ga ga PROPN issue-1114 110 8 ni ni PROPN issue-1114 110 9 za za PROPN issue-1114 110 10 tio tio PROPN issue-1114 110 11 n n PROPN issue-1114 110 12 of of ADP issue-1114 110 13 ac ac PROPN issue-1114 110 14 co co PROPN issue-1114 110 15 un un PROPN issue-1114 110 16 tin tin PROPN issue-1114 110 17 g g PROPN issue-1114 110 18 at at ADP issue-1114 110 19 th th X issue-1114 110 20 e e X issue-1114 110 21 en en X issue-1114 110 22 te te PROPN issue-1114 110 23 rp rp X issue-1114 110 24 ris ris PROPN issue-1114 110 25 e e NOUN issue-1114 110 26 the the DET issue-1114 110 27 risk risk NOUN issue-1114 110 28 of of ADP issue-1114 110 29 the the DET issue-1114 110 30 formation formation NOUN issue-1114 110 31 of of ADP issue-1114 110 32 the the DET issue-1114 110 33 order order NOUN issue-1114 110 34 on on ADP issue-1114 110 35 accounting accounting NOUN issue-1114 110 36 policy policy NOUN issue-1114 110 37 is be AUX issue-1114 110 38 associated associate VERB issue-1114 110 39 with with ADP issue-1114 110 40 errors error NOUN issue-1114 110 41 and and CCONJ issue-1114 110 42 vague vague ADJ issue-1114 110 43 wording wording NOUN issue-1114 110 44 of of ADP issue-1114 110 45 the the DET issue-1114 110 46 provisions provision NOUN issue-1114 110 47 of of ADP issue-1114 110 48 the the DET issue-1114 110 49 order order NOUN issue-1114 110 50 , , PUNCT issue-1114 110 51 which which PRON issue-1114 110 52 have have VERB issue-1114 110 53 a a DET issue-1114 110 54 double double ADJ issue-1114 110 55 interpretation interpretation NOUN issue-1114 110 56 of of ADP issue-1114 110 57 the the DET issue-1114 110 58 same same ADJ issue-1114 110 59 position position NOUN issue-1114 110 60 and and CCONJ issue-1114 110 61 create create VERB issue-1114 110 62 the the DET issue-1114 110 63 basis basis NOUN issue-1114 110 64 for for ADP issue-1114 110 65 choosing choose VERB issue-1114 110 66 the the DET issue-1114 110 67 accounting accounting NOUN issue-1114 110 68 method method NOUN issue-1114 110 69 , , PUNCT issue-1114 110 70 and and CCONJ issue-1114 110 71 not not PART issue-1114 110 72 strict strict ADJ issue-1114 110 73 adherence adherence NOUN issue-1114 110 74 to to ADP issue-1114 110 75 certain certain ADJ issue-1114 110 76 provisions provision NOUN issue-1114 110 77 lead lead VERB issue-1114 110 78 to to ADP issue-1114 110 79 distortion distortion NOUN issue-1114 110 80 and and CCONJ issue-1114 110 81 incomplete incomplete ADJ issue-1114 110 82 accounting accounting NOUN issue-1114 110 83 information information NOUN issue-1114 110 84 the the DET issue-1114 110 85 risk risk NOUN issue-1114 110 86 of of ADP issue-1114 110 87 choosing choose VERB issue-1114 110 88 the the DET issue-1114 110 89 form form NOUN issue-1114 110 90 of of ADP issue-1114 110 91 organization organization NOUN issue-1114 110 92 and and CCONJ issue-1114 110 93 accounting accounting NOUN issue-1114 110 94 records record NOUN issue-1114 110 95 maintenance maintenance NOUN issue-1114 110 96 can can AUX issue-1114 110 97 cause cause VERB issue-1114 110 98 additional additional ADJ issue-1114 110 99 costs cost NOUN issue-1114 110 100 , , PUNCT issue-1114 110 101 an an DET issue-1114 110 102 increase increase NOUN issue-1114 110 103 in in ADP issue-1114 110 104 the the DET issue-1114 110 105 degree degree NOUN issue-1114 110 106 of of ADP issue-1114 110 107 information information NOUN issue-1114 110 108 risk risk NOUN issue-1114 110 109 and and CCONJ issue-1114 110 110 the the DET issue-1114 110 111 risk risk NOUN issue-1114 110 112 of of ADP issue-1114 110 113 liability liability NOUN issue-1114 110 114 to to ADP issue-1114 110 115 users user NOUN issue-1114 110 116 of of ADP issue-1114 110 117 financial financial ADJ issue-1114 110 118 statements statement NOUN issue-1114 110 119 the the DET issue-1114 110 120 risk risk NOUN issue-1114 110 121 of of ADP issue-1114 110 122 the the DET issue-1114 110 123 formation formation NOUN issue-1114 110 124 and and CCONJ issue-1114 110 125 presentation presentation NOUN issue-1114 110 126 of of ADP issue-1114 110 127 financial financial ADJ issue-1114 110 128 statements statement NOUN issue-1114 110 129 consists consist VERB issue-1114 110 130 in in ADP issue-1114 110 131 non non ADJ issue-1114 110 132 - - NOUN issue-1114 110 133 compliance compliance NOUN issue-1114 110 134 with with ADP issue-1114 110 135 the the DET issue-1114 110 136 requirements requirement NOUN issue-1114 110 137 of of ADP issue-1114 110 138 the the DET issue-1114 110 139 legislation legislation NOUN issue-1114 110 140 on on ADP issue-1114 110 141 the the DET issue-1114 110 142 disclosure disclosure NOUN issue-1114 110 143 of of ADP issue-1114 110 144 reliable reliable ADJ issue-1114 110 145 information information NOUN issue-1114 110 146 in in ADP issue-1114 110 147 the the DET issue-1114 110 148 statements statement NOUN issue-1114 110 149 ; ; PUNCT issue-1114 110 150 may may AUX issue-1114 110 151 be be AUX issue-1114 110 152 associated associate VERB issue-1114 110 153 with with ADP issue-1114 110 154 data datum NOUN issue-1114 110 155 manipulation manipulation NOUN issue-1114 110 156 and and CCONJ issue-1114 110 157 distortion distortion NOUN issue-1114 110 158 of of ADP issue-1114 110 159 information information NOUN issue-1114 110 160 provided provide VERB issue-1114 110 161 to to ADP issue-1114 110 162 users user NOUN issue-1114 110 163 r r NOUN issue-1114 110 164 isk isk NOUN issue-1114 110 165 s s NOUN issue-1114 110 166 o o NOUN issue-1114 110 167 f f X issue-1114 111 1 o o X issue-1114 111 2 pe pe INTJ issue-1114 111 3 ra ra PROPN issue-1114 111 4 tin tin NOUN issue-1114 111 5 g g PROPN issue-1114 111 6 ac ac PROPN issue-1114 111 7 tiv tiv PROPN issue-1114 111 8 iti iti PROPN issue-1114 111 9 es es PROPN issue-1114 111 10 production production NOUN issue-1114 111 11 risk risk NOUN issue-1114 111 12 consists consist VERB issue-1114 111 13 in in ADP issue-1114 111 14 an an DET issue-1114 111 15 increase increase NOUN issue-1114 111 16 in in ADP issue-1114 111 17 the the DET issue-1114 111 18 costs cost NOUN issue-1114 111 19 of of ADP issue-1114 111 20 the the DET issue-1114 111 21 enterprise enterprise NOUN issue-1114 111 22 due due ADP issue-1114 111 23 to to ADP issue-1114 111 24 unjustified unjustified ADJ issue-1114 111 25 cost cost NOUN issue-1114 111 26 overruns overrun NOUN issue-1114 111 27 . . PUNCT issue-1114 112 1 decrease decrease NOUN issue-1114 112 2 in in ADP issue-1114 112 3 capital capital NOUN issue-1114 112 4 . . PUNCT issue-1114 113 1 impact impact NOUN issue-1114 113 2 on on ADP issue-1114 113 3 the the DET issue-1114 113 4 indicator indicator NOUN issue-1114 113 5 – – PUNCT issue-1114 113 6 production production NOUN issue-1114 113 7 costs cost NOUN issue-1114 113 8 commercial commercial ADJ issue-1114 113 9 risk risk NOUN issue-1114 113 10 consists consist VERB issue-1114 113 11 in in ADP issue-1114 113 12 the the DET issue-1114 113 13 increase increase NOUN issue-1114 113 14 in in ADP issue-1114 113 15 the the DET issue-1114 113 16 company company NOUN issue-1114 113 17 ’s ’s PART issue-1114 113 18 expenses expense NOUN issue-1114 113 19 associated associate VERB issue-1114 113 20 with with ADP issue-1114 113 21 losses loss NOUN issue-1114 113 22 from from ADP issue-1114 113 23 damage damage NOUN issue-1114 113 24 to to ADP issue-1114 113 25 products product NOUN issue-1114 113 26 in in ADP issue-1114 113 27 warehouses warehouse NOUN issue-1114 113 28 and and CCONJ issue-1114 113 29 during during ADP issue-1114 113 30 transportation transportation NOUN issue-1114 113 31 ; ; PUNCT issue-1114 113 32 payment payment NOUN issue-1114 113 33 of of ADP issue-1114 113 34 fines fine NOUN issue-1114 113 35 , , PUNCT issue-1114 113 36 penalties penalty NOUN issue-1114 113 37 , , PUNCT issue-1114 113 38 forfeit forfeit NOUN issue-1114 113 39 for for ADP issue-1114 113 40 violation violation NOUN issue-1114 113 41 of of ADP issue-1114 113 42 the the DET issue-1114 113 43 terms term NOUN issue-1114 113 44 of of ADP issue-1114 113 45 contracts contract NOUN issue-1114 113 46 decrease decrease NOUN issue-1114 113 47 in in ADP issue-1114 113 48 capital capital NOUN issue-1114 113 49 . . PUNCT issue-1114 114 1 impact impact NOUN issue-1114 114 2 on on ADP issue-1114 114 3 the the DET issue-1114 114 4 indicator indicator NOUN issue-1114 114 5 – – PUNCT issue-1114 114 6 marketing marketing NOUN issue-1114 114 7 costs cost VERB issue-1114 114 8 property property NOUN issue-1114 114 9 risk risk NOUN issue-1114 114 10 consists consist VERB issue-1114 114 11 in in ADP issue-1114 114 12 the the DET issue-1114 114 13 decrease decrease NOUN issue-1114 114 14 in in ADP issue-1114 114 15 the the DET issue-1114 114 16 value value NOUN issue-1114 114 17 of of ADP issue-1114 114 18 the the DET issue-1114 114 19 enterprise enterprise NOUN issue-1114 114 20 ’s ’s PART issue-1114 114 21 property property NOUN issue-1114 114 22 associated associate VERB issue-1114 114 23 with with ADP issue-1114 114 24 theft theft NOUN issue-1114 114 25 and and CCONJ issue-1114 114 26 deficiencies deficiency NOUN issue-1114 114 27 , , PUNCT issue-1114 114 28 losses loss NOUN issue-1114 114 29 exceeding exceed VERB issue-1114 114 30 the the DET issue-1114 114 31 rate rate NOUN issue-1114 114 32 of of ADP issue-1114 114 33 natural natural ADJ issue-1114 114 34 loss loss NOUN issue-1114 114 35 decrease decrease NOUN issue-1114 114 36 in in ADP issue-1114 114 37 capital capital NOUN issue-1114 114 38 . . PUNCT issue-1114 115 1 impact impact NOUN issue-1114 115 2 on on ADP issue-1114 115 3 the the DET issue-1114 115 4 indicator indicator NOUN issue-1114 115 5 – – PUNCT issue-1114 115 6 operating operate VERB issue-1114 115 7 activity activity NOUN issue-1114 115 8 expenses expense VERB issue-1114 115 9 the the DET issue-1114 115 10 risk risk NOUN issue-1114 115 11 of of ADP issue-1114 115 12 emergency emergency NOUN issue-1114 115 13 activities activity NOUN issue-1114 115 14 consists consist VERB issue-1114 115 15 in in ADP issue-1114 115 16 the the DET issue-1114 115 17 occurrence occurrence NOUN issue-1114 115 18 of of ADP issue-1114 115 19 unpredictable unpredictable ADJ issue-1114 115 20 situations situation NOUN issue-1114 115 21 , , PUNCT issue-1114 115 22 accompanied accompany VERB issue-1114 115 23 by by ADP issue-1114 115 24 the the DET issue-1114 115 25 loss loss NOUN issue-1114 115 26 of of ADP issue-1114 115 27 enterprise enterprise NOUN issue-1114 115 28 assets asset NOUN issue-1114 115 29 , , PUNCT issue-1114 115 30 additional additional ADJ issue-1114 115 31 costs cost NOUN issue-1114 115 32 for for ADP issue-1114 115 33 eliminating eliminate VERB issue-1114 115 34 the the DET issue-1114 115 35 consequences consequence NOUN issue-1114 115 36 of of ADP issue-1114 115 37 emergency emergency NOUN issue-1114 115 38 situations situation NOUN issue-1114 115 39 ; ; PUNCT issue-1114 115 40 costs cost NOUN issue-1114 115 41 of of ADP issue-1114 115 42 compensation compensation NOUN issue-1114 115 43 for for ADP issue-1114 115 44 damage damage NOUN issue-1114 115 45 to to ADP issue-1114 115 46 the the DET issue-1114 115 47 environment environment NOUN issue-1114 115 48 decrease decrease NOUN issue-1114 115 49 in in ADP issue-1114 115 50 capital capital NOUN issue-1114 115 51 . . PUNCT issue-1114 116 1 impact impact NOUN issue-1114 116 2 on on ADP issue-1114 116 3 the the DET issue-1114 116 4 indicator indicator NOUN issue-1114 116 5 – – PUNCT issue-1114 116 6 extraordinary extraordinary ADJ issue-1114 116 7 expenses expense NOUN issue-1114 116 8 r r NOUN issue-1114 116 9 isk isk NOUN issue-1114 116 10 s s NOUN issue-1114 116 11 o o X issue-1114 116 12 f f X issue-1114 116 13 c c PROPN issue-1114 116 14 or or CCONJ issue-1114 116 15 re re ADP issue-1114 116 16 ct ct PROPN issue-1114 116 17 re re VERB issue-1114 116 18 co co PROPN issue-1114 116 19 gn gn PROPN issue-1114 116 20 iti iti PROPN issue-1114 116 21 on on ADP issue-1114 116 22 o o PROPN issue-1114 116 23 f f X issue-1114 116 24 t t PROPN issue-1114 116 25 he he PRON issue-1114 116 26 as as ADP issue-1114 116 27 se se PROPN issue-1114 116 28 ss ss PROPN issue-1114 116 29 m m VERB issue-1114 116 30 en en ADP issue-1114 116 31 t t X issue-1114 116 32 the the DET issue-1114 116 33 risk risk NOUN issue-1114 116 34 of of ADP issue-1114 116 35 change change NOUN issue-1114 116 36 in in ADP issue-1114 116 37 the the DET issue-1114 116 38 value value NOUN issue-1114 116 39 of of ADP issue-1114 116 40 assets asset NOUN issue-1114 116 41 is be AUX issue-1114 116 42 manifested manifest VERB issue-1114 116 43 through through ADP issue-1114 116 44 methods method NOUN issue-1114 116 45 of of ADP issue-1114 116 46 further further ADJ issue-1114 116 47 assessment assessment NOUN issue-1114 116 48 ( ( PUNCT issue-1114 116 49 revaluation revaluation NOUN issue-1114 116 50 ) ) PUNCT issue-1114 116 51 of of ADP issue-1114 116 52 assets asset NOUN issue-1114 116 53 . . PUNCT issue-1114 117 1 for for ADP issue-1114 117 2 fixed fix VERB issue-1114 117 3 assets asset NOUN issue-1114 117 4 , , PUNCT issue-1114 117 5 the the DET issue-1114 117 6 result result NOUN issue-1114 117 7 of of ADP issue-1114 117 8 revaluation revaluation NOUN issue-1114 117 9 is be AUX issue-1114 117 10 the the DET issue-1114 117 11 adjustment adjustment NOUN issue-1114 117 12 of of ADP issue-1114 117 13 their their PRON issue-1114 117 14 initial initial ADJ issue-1114 117 15 cost cost NOUN issue-1114 117 16 and and CCONJ issue-1114 117 17 the the DET issue-1114 117 18 amount amount NOUN issue-1114 117 19 of of ADP issue-1114 117 20 accrued accrue VERB issue-1114 117 21 depreciation depreciation NOUN issue-1114 117 22 . . PUNCT issue-1114 118 1 for for ADP issue-1114 118 2 inventories inventory NOUN issue-1114 118 3 , , PUNCT issue-1114 118 4 it it PRON issue-1114 118 5 manifests manifest VERB issue-1114 118 6 itself itself PRON issue-1114 118 7 through through ADP issue-1114 118 8 the the DET issue-1114 118 9 choice choice NOUN issue-1114 118 10 of of ADP issue-1114 118 11 methods method NOUN issue-1114 118 12 for for ADP issue-1114 118 13 assessing assess VERB issue-1114 118 14 inventory inventory NOUN issue-1114 118 15 write write NOUN issue-1114 118 16 - - PUNCT issue-1114 118 17 off off NOUN issue-1114 118 18 in in ADP issue-1114 118 19 the the DET issue-1114 118 20 event event NOUN issue-1114 118 21 that that SCONJ issue-1114 118 22 this this DET issue-1114 118 23 method method NOUN issue-1114 118 24 does do AUX issue-1114 118 25 not not PART issue-1114 118 26 meet meet VERB issue-1114 118 27 the the DET issue-1114 118 28 requirements requirement NOUN issue-1114 118 29 of of ADP issue-1114 118 30 the the DET issue-1114 118 31 market market NOUN issue-1114 118 32 environment environment NOUN issue-1114 118 33 increase increase VERB issue-1114 118 34 or or CCONJ issue-1114 118 35 decrease decrease NOUN issue-1114 118 36 in in ADP issue-1114 118 37 capital capital NOUN issue-1114 118 38 . . PUNCT issue-1114 119 1 growth growth NOUN issue-1114 119 2 in in ADP issue-1114 119 3 other other ADJ issue-1114 119 4 operating operating NOUN issue-1114 119 5 activity activity NOUN issue-1114 119 6 expenses expense NOUN issue-1114 119 7 credit credit NOUN issue-1114 119 8 risk risk NOUN issue-1114 119 9 manifests manifest VERB issue-1114 119 10 itself itself PRON issue-1114 119 11 through through ADP issue-1114 119 12 the the DET issue-1114 119 13 growth growth NOUN issue-1114 119 14 of of ADP issue-1114 119 15 bad bad ADJ issue-1114 119 16 and and CCONJ issue-1114 119 17 doubtful doubtful ADJ issue-1114 119 18 accounts account NOUN issue-1114 119 19 receivable receivable ADJ issue-1114 119 20 as as ADP issue-1114 119 21 part part NOUN issue-1114 119 22 of of ADP issue-1114 119 23 the the DET issue-1114 119 24 initial initial ADJ issue-1114 119 25 cost cost NOUN issue-1114 119 26 of of ADP issue-1114 119 27 accounts account NOUN issue-1114 119 28 receivable receivable ADJ issue-1114 119 29 , , PUNCT issue-1114 119 30 not not PART issue-1114 119 31 confirmed confirm VERB issue-1114 119 32 by by ADP issue-1114 119 33 a a DET issue-1114 119 34 reserve reserve NOUN issue-1114 119 35 of of ADP issue-1114 119 36 doubtful doubtful ADJ issue-1114 119 37 debts debt NOUN issue-1114 119 38 r r NOUN issue-1114 119 39 isk isk NOUN issue-1114 119 40 s s NOUN issue-1114 119 41 c c NOUN issue-1114 119 42 au au X issue-1114 119 43 se se PROPN issue-1114 119 44 d d X issue-1114 119 45 by by ADP issue-1114 119 46 th th ADP issue-1114 119 47 e e NOUN issue-1114 119 48 a a PRON issue-1114 119 49 ct ct X issue-1114 119 50 io io X issue-1114 120 1 ns ns NOUN issue-1114 120 2 o o PROPN issue-1114 120 3 f f PROPN issue-1114 120 4 cr cr PROPN issue-1114 120 5 ed ed PROPN issue-1114 120 6 ito ito PROPN issue-1114 120 7 rs rs PROPN issue-1114 120 8 an an DET issue-1114 120 9 d d NOUN issue-1114 120 10 in in ADP issue-1114 120 11 ve ve PROPN issue-1114 120 12 st st PROPN issue-1114 120 13 or or CCONJ issue-1114 120 14 s s VERB issue-1114 120 15 the the DET issue-1114 120 16 risk risk NOUN issue-1114 120 17 of of ADP issue-1114 120 18 the the DET issue-1114 120 19 procurement procurement NOUN issue-1114 120 20 process process NOUN issue-1114 120 21 lies lie VERB issue-1114 120 22 in in ADP issue-1114 120 23 the the DET issue-1114 120 24 fact fact NOUN issue-1114 120 25 that that SCONJ issue-1114 120 26 the the DET issue-1114 120 27 company company NOUN issue-1114 120 28 may may AUX issue-1114 120 29 have have AUX issue-1114 120 30 to to PART issue-1114 120 31 pay pay VERB issue-1114 120 32 fines fine NOUN issue-1114 120 33 , , PUNCT issue-1114 120 34 penalties penalty NOUN issue-1114 120 35 and and CCONJ issue-1114 120 36 forfeitures forfeiture NOUN issue-1114 120 37 in in ADP issue-1114 120 38 case case NOUN issue-1114 120 39 of of ADP issue-1114 120 40 late late ADJ issue-1114 120 41 or or CCONJ issue-1114 120 42 incomplete incomplete ADJ issue-1114 120 43 repayment repayment NOUN issue-1114 120 44 of of ADP issue-1114 120 45 obligations obligation NOUN issue-1114 120 46 to to ADP issue-1114 120 47 suppliers supplier NOUN issue-1114 120 48 and and CCONJ issue-1114 120 49 other other ADJ issue-1114 120 50 creditors creditor NOUN issue-1114 120 51 decrease decrease VERB issue-1114 120 52 in in ADP issue-1114 120 53 capital capital NOUN issue-1114 120 54 . . PUNCT issue-1114 121 1 impact impact NOUN issue-1114 121 2 on on ADP issue-1114 121 3 the the DET issue-1114 121 4 indicator indicator NOUN issue-1114 121 5 of of ADP issue-1114 121 6 other other ADJ issue-1114 121 7 operating operating NOUN issue-1114 121 8 activity activity NOUN issue-1114 121 9 expensesinterest expensesinter ADJ issue-1114 121 10 rate rate NOUN issue-1114 121 11 risk risk NOUN issue-1114 121 12 is be AUX issue-1114 121 13 caused cause VERB issue-1114 121 14 by by ADP issue-1114 121 15 possible possible ADJ issue-1114 121 16 changes change NOUN issue-1114 121 17 in in ADP issue-1114 121 18 interest interest NOUN issue-1114 121 19 rates rate NOUN issue-1114 121 20 on on ADP issue-1114 121 21 loans loan NOUN issue-1114 121 22 and and CCONJ issue-1114 121 23 borrowings borrowing NOUN issue-1114 121 24 , , PUNCT issue-1114 121 25 as as ADV issue-1114 121 26 well well ADV issue-1114 121 27 as as ADP issue-1114 121 28 the the DET issue-1114 121 29 need need NOUN issue-1114 121 30 to to PART issue-1114 121 31 pay pay VERB issue-1114 121 32 additional additional ADJ issue-1114 121 33 amounts amount NOUN issue-1114 121 34 in in ADP issue-1114 121 35 case case NOUN issue-1114 121 36 of of ADP issue-1114 121 37 untimely untimely ADJ issue-1114 121 38 or or CCONJ issue-1114 121 39 incomplete incomplete ADJ issue-1114 121 40 repayment repayment NOUN issue-1114 121 41 of of ADP issue-1114 121 42 loans loan NOUN issue-1114 121 43 source source NOUN issue-1114 121 44 : : PUNCT issue-1114 121 45 performed perform VERB issue-1114 121 46 by by ADP issue-1114 121 47 the the DET issue-1114 121 48 authors author NOUN issue-1114 121 49 based base VERB issue-1114 121 50 on on ADP issue-1114 121 51 materials material NOUN issue-1114 121 52 ( ( PUNCT issue-1114 121 53 hnylytska hnylytska PROPN issue-1114 121 54 , , PUNCT issue-1114 121 55 2017 2017 NUM issue-1114 121 56 , , PUNCT issue-1114 121 57 vyhivska vyhivska NOUN issue-1114 121 58 , , PUNCT issue-1114 121 59 2010 2010 NUM issue-1114 121 60 ) ) PUNCT issue-1114 121 61 be be AUX issue-1114 121 62 implemented implement VERB issue-1114 121 63 as as ADP issue-1114 121 64 part part NOUN issue-1114 121 65 of of ADP issue-1114 121 66 ensuring ensure VERB issue-1114 121 67 the the DET issue-1114 121 68 quality quality NOUN issue-1114 121 69 of of ADP issue-1114 121 70 accounting accounting NOUN issue-1114 121 71 information information NOUN issue-1114 121 72 : : PUNCT issue-1114 121 73 increase increase VERB issue-1114 121 74 the the DET issue-1114 121 75 volume volume NOUN issue-1114 121 76 of of ADP issue-1114 121 77 substantive substantive ADJ issue-1114 121 78 procedures procedure NOUN issue-1114 121 79 related relate VERB issue-1114 121 80 to to ADP issue-1114 121 81 the the DET issue-1114 121 82 detection detection NOUN issue-1114 121 83 of of ADP issue-1114 121 84 errors error NOUN issue-1114 121 85 in in ADP issue-1114 121 86 accounting accounting NOUN issue-1114 121 87 and and CCONJ issue-1114 121 88 reporting reporting NOUN issue-1114 121 89 ; ; PUNCT issue-1114 121 90 increase increase VERB issue-1114 121 91 the the DET issue-1114 121 92 sample sample NOUN issue-1114 121 93 size size NOUN issue-1114 121 94 when when SCONJ issue-1114 121 95 performing perform VERB issue-1114 121 96 compliance compliance NOUN issue-1114 121 97 testing testing NOUN issue-1114 121 98 ; ; PUNCT issue-1114 121 99 make make VERB issue-1114 121 100 changes change NOUN issue-1114 121 101 in in ADP issue-1114 121 102 the the DET issue-1114 121 103 timing timing NOUN issue-1114 121 104 of of ADP issue-1114 121 105 the the DET issue-1114 121 106 implementation implementation NOUN issue-1114 121 107 of of ADP issue-1114 121 108 the the DET issue-1114 121 109 procedures procedure NOUN issue-1114 121 110 provided provide VERB issue-1114 121 111 for for ADP issue-1114 121 112 by by ADP issue-1114 121 113 the the DET issue-1114 121 114 compliance compliance NOUN issue-1114 121 115 system system NOUN issue-1114 121 116 ; ; PUNCT issue-1114 121 117 involvement involvement NOUN issue-1114 121 118 of of ADP issue-1114 121 119 other other ADJ issue-1114 121 120 specialists specialist NOUN issue-1114 121 121 or or CCONJ issue-1114 121 122 experts expert NOUN issue-1114 121 123 ( ( PUNCT issue-1114 121 124 legal legal ADJ issue-1114 121 125 advice advice NOUN issue-1114 121 126 , , PUNCT issue-1114 121 127 auditors auditor NOUN issue-1114 121 128 , , PUNCT issue-1114 121 129 forensic forensic ADJ issue-1114 121 130 specialists specialist NOUN issue-1114 121 131 ) ) PUNCT issue-1114 121 132 . . PUNCT issue-1114 122 1 5 5 X issue-1114 122 2 . . X issue-1114 122 3 organizational organizational ADJ issue-1114 122 4 and and CCONJ issue-1114 122 5 economic economic ADJ issue-1114 122 6 mechanism mechanism NOUN issue-1114 122 7 of of ADP issue-1114 122 8 accounting accounting NOUN issue-1114 122 9 compliance compliance NOUN issue-1114 122 10 disclosure disclosure NOUN issue-1114 122 11 of of ADP issue-1114 122 12 the the DET issue-1114 122 13 theoretical theoretical ADJ issue-1114 122 14 essence essence NOUN issue-1114 122 15 of of ADP issue-1114 122 16 accounting accounting NOUN issue-1114 122 17 compliance compliance NOUN issue-1114 122 18 provides provide VERB issue-1114 122 19 for for ADP issue-1114 122 20 the the DET issue-1114 122 21 definition definition NOUN issue-1114 122 22 of of ADP issue-1114 122 23 functions function NOUN issue-1114 122 24 , , PUNCT issue-1114 122 25 policies policy NOUN issue-1114 122 26 and and CCONJ issue-1114 122 27 principles principle NOUN issue-1114 122 28 in in ADP issue-1114 122 29 this this DET issue-1114 122 30 direction direction NOUN issue-1114 122 31 of of ADP issue-1114 122 32 the the DET issue-1114 122 33 economic economic ADJ issue-1114 122 34 activity activity NOUN issue-1114 122 35 of of ADP issue-1114 122 36 the the DET issue-1114 122 37 enterprise enterprise NOUN issue-1114 122 38 . . PUNCT issue-1114 123 1 the the DET issue-1114 123 2 objectives objective NOUN issue-1114 123 3 of of ADP issue-1114 123 4 accounting accounting NOUN issue-1114 123 5 compliance compliance NOUN issue-1114 123 6 determine determine VERB issue-1114 123 7 the the DET issue-1114 123 8 assessment assessment NOUN issue-1114 123 9 of of ADP issue-1114 123 10 the the DET issue-1114 123 11 compliance compliance NOUN issue-1114 123 12 of of ADP issue-1114 123 13 the the DET issue-1114 123 14 application application NOUN issue-1114 123 15 of of ADP issue-1114 123 16 accounting accounting NOUN issue-1114 123 17 procedures procedure NOUN issue-1114 123 18 and and CCONJ issue-1114 123 19 accounting accounting NOUN issue-1114 123 20 policies policy NOUN issue-1114 123 21 in in ADP issue-1114 123 22 accordance accordance NOUN issue-1114 123 23 with with ADP issue-1114 123 24 the the DET issue-1114 123 25 established establish VERB issue-1114 123 26 requirements requirement NOUN issue-1114 123 27 ; ; PUNCT issue-1114 123 28 identification identification NOUN issue-1114 123 29 , , PUNCT issue-1114 123 30 assessment assessment NOUN issue-1114 123 31 and and CCONJ issue-1114 123 32 prevention prevention NOUN issue-1114 123 33 of of ADP issue-1114 123 34 risks risk NOUN issue-1114 123 35 of of ADP issue-1114 123 36 misrepresentation misrepresentation NOUN issue-1114 123 37 of of ADP issue-1114 123 38 accounting accounting NOUN issue-1114 123 39 information information NOUN issue-1114 123 40 . . PUNCT issue-1114 124 1 it it PRON issue-1114 124 2 should should AUX issue-1114 124 3 be be AUX issue-1114 124 4 noted note VERB issue-1114 124 5 that that SCONJ issue-1114 124 6 ensuring ensure VERB issue-1114 124 7 accounting accounting NOUN issue-1114 124 8 compliance compliance NOUN issue-1114 124 9 at at ADP issue-1114 124 10 the the DET issue-1114 124 11 enterprise enterprise NOUN issue-1114 124 12 should should AUX issue-1114 124 13 be be AUX issue-1114 124 14 carried carry VERB issue-1114 124 15 out out ADP issue-1114 124 16 with with ADP issue-1114 124 17 a a DET issue-1114 124 18 known know VERB issue-1114 124 19 level level NOUN issue-1114 124 20 of of ADP issue-1114 124 21 formalization formalization NOUN issue-1114 124 22 , , PUNCT issue-1114 124 23 which which PRON issue-1114 124 24 provides provide VERB issue-1114 124 25 for for ADP issue-1114 124 26 the the DET issue-1114 124 27 organizational organizational ADJ issue-1114 124 28 consolidation consolidation NOUN issue-1114 124 29 and and CCONJ issue-1114 124 30 putting put VERB issue-1114 124 31 in in ADP issue-1114 124 32 order order NOUN issue-1114 124 33 all all DET issue-1114 124 34 control control NOUN issue-1114 124 35 actions action NOUN issue-1114 124 36 and and CCONJ issue-1114 124 37 procedures procedure NOUN issue-1114 124 38 . . PUNCT issue-1114 125 1 the the DET issue-1114 125 2 theoretical theoretical ADJ issue-1114 125 3 essence essence NOUN issue-1114 125 4 of of ADP issue-1114 125 5 accounting accounting NOUN issue-1114 125 6 compliance compliance NOUN issue-1114 125 7 as as ADP issue-1114 125 8 an an DET issue-1114 125 9 economic economic ADJ issue-1114 125 10 category category NOUN issue-1114 125 11 , , PUNCT issue-1114 125 12 its its PRON issue-1114 125 13 place place NOUN issue-1114 125 14 in in ADP issue-1114 125 15 ensuring ensure VERB issue-1114 125 16 the the DET issue-1114 125 17 quality quality NOUN issue-1114 125 18 baltic baltic ADJ issue-1114 125 19 journal journal NOUN issue-1114 125 20 of of ADP issue-1114 125 21 economic economic ADJ issue-1114 125 22 studies study NOUN issue-1114 125 23 216 216 NUM issue-1114 125 24 vol vol NOUN issue-1114 125 25 . . PROPN issue-1114 125 26 7 7 NUM issue-1114 126 1 no no NOUN issue-1114 126 2 . . NOUN issue-1114 126 3 2 2 NUM issue-1114 126 4 , , PUNCT issue-1114 126 5 2021 2021 NUM issue-1114 126 6 of of ADP issue-1114 126 7 accounting accounting NOUN issue-1114 126 8 information information NOUN issue-1114 126 9 and and CCONJ issue-1114 126 10 organizational organizational ADJ issue-1114 126 11 and and CCONJ issue-1114 126 12 economic economic ADJ issue-1114 126 13 mechanism mechanism NOUN issue-1114 126 14 are be AUX issue-1114 126 15 presented present VERB issue-1114 126 16 in in ADP issue-1114 126 17 figure figure NOUN issue-1114 126 18 2 2 NUM issue-1114 126 19 . . PUNCT issue-1114 127 1 the the DET issue-1114 127 2 proposed propose VERB issue-1114 127 3 organizational organizational ADJ issue-1114 127 4 and and CCONJ issue-1114 127 5 economic economic ADJ issue-1114 127 6 mechanism mechanism NOUN issue-1114 127 7 of of ADP issue-1114 127 8 the the DET issue-1114 127 9 accounting accounting NOUN issue-1114 127 10 compliance compliance NOUN issue-1114 127 11 system system NOUN issue-1114 127 12 will will AUX issue-1114 127 13 help help VERB issue-1114 127 14 ensure ensure VERB issue-1114 127 15 the the DET issue-1114 127 16 quality quality NOUN issue-1114 127 17 of of ADP issue-1114 127 18 accounting accounting NOUN issue-1114 127 19 information information NOUN issue-1114 127 20 necessary necessary ADJ issue-1114 127 21 for for ADP issue-1114 127 22 both both CCONJ issue-1114 127 23 internal internal ADJ issue-1114 127 24 and and CCONJ issue-1114 127 25 external external ADJ issue-1114 127 26 users user NOUN issue-1114 127 27 in in ADP issue-1114 127 28 order order NOUN issue-1114 127 29 to to PART issue-1114 127 30 make make VERB issue-1114 127 31 effective effective ADJ issue-1114 127 32 management management NOUN issue-1114 127 33 decisions decision NOUN issue-1114 127 34 . . PUNCT issue-1114 128 1 the the DET issue-1114 128 2 result result NOUN issue-1114 128 3 of of ADP issue-1114 128 4 such such ADJ issue-1114 128 5 decisions decision NOUN issue-1114 128 6 is be AUX issue-1114 128 7 the the DET issue-1114 128 8 effective effective ADJ issue-1114 128 9 operation operation NOUN issue-1114 128 10 of of ADP issue-1114 128 11 the the DET issue-1114 128 12 enterprise enterprise NOUN issue-1114 128 13 , , PUNCT issue-1114 128 14 attracting attract VERB issue-1114 128 15 investment investment NOUN issue-1114 128 16 , , PUNCT issue-1114 128 17 etc etc X issue-1114 128 18 . . X issue-1114 128 19 6 6 X issue-1114 128 20 . . X issue-1114 128 21 conclusions conclusion NOUN issue-1114 128 22 thus thus ADV issue-1114 128 23 , , PUNCT issue-1114 128 24 accounting accounting NOUN issue-1114 128 25 compliance compliance NOUN issue-1114 128 26 , , PUNCT issue-1114 128 27 as as ADP issue-1114 128 28 an an DET issue-1114 128 29 appropriate appropriate ADJ issue-1114 128 30 institution institution NOUN issue-1114 128 31 for for ADP issue-1114 128 32 the the DET issue-1114 128 33 quality quality NOUN issue-1114 128 34 of of ADP issue-1114 128 35 accounting accounting NOUN issue-1114 128 36 information information NOUN issue-1114 128 37 at at ADP issue-1114 128 38 an an DET issue-1114 128 39 enterprise enterprise NOUN issue-1114 128 40 , , PUNCT issue-1114 128 41 should should AUX issue-1114 128 42 be be AUX issue-1114 128 43 focused focus VERB issue-1114 128 44 on on ADP issue-1114 128 45 finding finding NOUN issue-1114 128 46 , , PUNCT issue-1114 128 47 identifying identifying NOUN issue-1114 128 48 , , PUNCT issue-1114 128 49 assessing assess VERB issue-1114 128 50 , , PUNCT issue-1114 128 51 analysing analyse VERB issue-1114 128 52 and and CCONJ issue-1114 128 53 taking take VERB issue-1114 128 54 measures measure NOUN issue-1114 128 55 to to PART issue-1114 128 56 minimize minimize VERB issue-1114 128 57 compliance compliance NOUN issue-1114 128 58 risks risk NOUN issue-1114 128 59 in in ADP issue-1114 128 60 the the DET issue-1114 128 61 accounting accounting NOUN issue-1114 128 62 system system NOUN issue-1114 128 63 arising arise VERB issue-1114 128 64 from from ADP issue-1114 128 65 non non ADJ issue-1114 128 66 - - NOUN issue-1114 128 67 compliance compliance NOUN issue-1114 128 68 with with ADP issue-1114 128 69 established establish VERB issue-1114 128 70 rules rule NOUN issue-1114 128 71 , , PUNCT issue-1114 128 72 standards standard NOUN issue-1114 128 73 and and CCONJ issue-1114 128 74 organizational organizational ADJ issue-1114 128 75 procedures procedure NOUN issue-1114 128 76 for for ADP issue-1114 128 77 the the DET issue-1114 128 78 organization organization NOUN issue-1114 128 79 and and CCONJ issue-1114 128 80 maintenance maintenance NOUN issue-1114 128 81 of of ADP issue-1114 128 82 accounting accounting NOUN issue-1114 128 83 . . PUNCT issue-1114 129 1 for for ADP issue-1114 129 2 the the DET issue-1114 129 3 formation formation NOUN issue-1114 129 4 of of ADP issue-1114 129 5 an an DET issue-1114 129 6 accounting accounting NOUN issue-1114 129 7 compliance compliance NOUN issue-1114 129 8 system system NOUN issue-1114 129 9 and and CCONJ issue-1114 129 10 its its PRON issue-1114 129 11 implementation implementation NOUN issue-1114 129 12 at at ADP issue-1114 129 13 the the DET issue-1114 129 14 enterprise enterprise NOUN issue-1114 129 15 , , PUNCT issue-1114 129 16 it it PRON issue-1114 129 17 is be AUX issue-1114 129 18 advisable advisable ADJ issue-1114 129 19 to to PART issue-1114 129 20 use use VERB issue-1114 129 21 a a DET issue-1114 129 22 certain certain ADJ issue-1114 129 23 algorithm algorithm NOUN issue-1114 129 24 , , PUNCT issue-1114 129 25 which which PRON issue-1114 129 26 includes include VERB issue-1114 129 27 the the DET issue-1114 129 28 following following ADJ issue-1114 129 29 stages stage NOUN issue-1114 129 30 : : PUNCT issue-1114 129 31 implementation implementation NOUN issue-1114 129 32 of of ADP issue-1114 129 33 the the DET issue-1114 129 34 compliance compliance NOUN issue-1114 129 35 system system NOUN issue-1114 129 36 , , PUNCT issue-1114 129 37 risk risk NOUN issue-1114 129 38 monitoring monitoring NOUN issue-1114 129 39 , , PUNCT issue-1114 129 40 generalization generalization NOUN issue-1114 129 41 of of ADP issue-1114 129 42 results result NOUN issue-1114 129 43 . . PUNCT issue-1114 130 1 the the DET issue-1114 130 2 necessary necessary ADJ issue-1114 130 3 accounting accounting NOUN issue-1114 130 4 support support NOUN issue-1114 130 5 for for ADP issue-1114 130 6 accounting accounting NOUN issue-1114 130 7 compliance compliance NOUN issue-1114 130 8 can can AUX issue-1114 130 9 be be AUX issue-1114 130 10 built build VERB issue-1114 130 11 on on ADP issue-1114 130 12 the the DET issue-1114 130 13 basis basis NOUN issue-1114 130 14 of of ADP issue-1114 130 15 an an DET issue-1114 130 16 appropriate appropriate ADJ issue-1114 130 17 system system NOUN issue-1114 130 18 of of ADP issue-1114 130 19 internal internal ADJ issue-1114 130 20 standards standard NOUN issue-1114 130 21 and and CCONJ issue-1114 130 22 regulatory regulatory ADJ issue-1114 130 23 documents document NOUN issue-1114 130 24 , , PUNCT issue-1114 130 25 which which PRON issue-1114 130 26 will will AUX issue-1114 130 27 guide guide VERB issue-1114 130 28 the the DET issue-1114 130 29 employees employee NOUN issue-1114 130 30 of of ADP issue-1114 130 31 the the DET issue-1114 130 32 compliance compliance NOUN issue-1114 130 33 service service NOUN issue-1114 130 34 in in ADP issue-1114 130 35 their their PRON issue-1114 130 36 work work NOUN issue-1114 130 37 . . PUNCT issue-1114 131 1 these these PRON issue-1114 131 2 are be AUX issue-1114 131 3 general general ADJ issue-1114 131 4 purpose purpose NOUN issue-1114 131 5 documents document NOUN issue-1114 131 6 and and CCONJ issue-1114 131 7 regulations regulation NOUN issue-1114 131 8 for for ADP issue-1114 131 9 conducting conduct VERB issue-1114 131 10 accounting accounting NOUN issue-1114 131 11 compliance compliance NOUN issue-1114 131 12 . . PUNCT issue-1114 132 1 the the DET issue-1114 132 2 effectiveness effectiveness NOUN issue-1114 132 3 of of ADP issue-1114 132 4 accounting accounting NOUN issue-1114 132 5 compliance compliance NOUN issue-1114 132 6 depends depend VERB issue-1114 132 7 on on ADP issue-1114 132 8 properly properly ADV issue-1114 132 9 organized organize VERB issue-1114 132 10 and and CCONJ issue-1114 132 11 well well ADV issue-1114 132 12 - - PUNCT issue-1114 132 13 regulated regulate VERB issue-1114 132 14 work work NOUN issue-1114 132 15 with with ADP issue-1114 132 16 compliance compliance NOUN issue-1114 132 17 risks risk NOUN issue-1114 132 18 . . PUNCT issue-1114 133 1 to to PART issue-1114 133 2 identify identify VERB issue-1114 133 3 and and CCONJ issue-1114 133 4 assess assess VERB issue-1114 133 5 risks risk NOUN issue-1114 133 6 , , PUNCT issue-1114 133 7 it it PRON issue-1114 133 8 has have AUX issue-1114 133 9 been be AUX issue-1114 133 10 proposed propose VERB issue-1114 133 11 to to PART issue-1114 133 12 draw draw VERB issue-1114 133 13 up up ADP issue-1114 133 14 such such ADJ issue-1114 133 15 special special ADJ issue-1114 133 16 accounting accounting NOUN issue-1114 133 17 compliance compliance NOUN issue-1114 133 18 as as ADP issue-1114 133 19 an an DET issue-1114 133 20 institution institution NOUN issue-1114 133 21 for for ADP issue-1114 133 22 ensuring ensure VERB issue-1114 133 23 the the DET issue-1114 133 24 quality quality NOUN issue-1114 133 25 of of ADP issue-1114 133 26 accounting accounting NOUN issue-1114 133 27 information information NOUN issue-1114 133 28 goal goal NOUN issue-1114 133 29 : : PUNCT issue-1114 133 30 ensuring ensure VERB issue-1114 133 31 the the DET issue-1114 133 32 level level NOUN issue-1114 133 33 of of ADP issue-1114 133 34 reliability reliability NOUN issue-1114 133 35 of of ADP issue-1114 133 36 accounting account VERB issue-1114 133 37 information information NOUN issue-1114 133 38 in in ADP issue-1114 133 39 accordance accordance NOUN issue-1114 133 40 with with ADP issue-1114 133 41 the the DET issue-1114 133 42 established establish VERB issue-1114 133 43 legislation legislation NOUN issue-1114 133 44 objectives objective NOUN issue-1114 133 45 : : PUNCT issue-1114 133 46 assessment assessment NOUN issue-1114 133 47 of of ADP issue-1114 133 48 the the DET issue-1114 133 49 compliance compliance NOUN issue-1114 133 50 of of ADP issue-1114 133 51 the the DET issue-1114 133 52 application application NOUN issue-1114 133 53 of of ADP issue-1114 133 54 accounting accounting NOUN issue-1114 133 55 procedures procedure NOUN issue-1114 133 56 and and CCONJ issue-1114 133 57 accounting accounting NOUN issue-1114 133 58 policies policy NOUN issue-1114 133 59 in in ADP issue-1114 133 60 accordance accordance NOUN issue-1114 133 61 with with ADP issue-1114 133 62 the the DET issue-1114 133 63 established establish VERB issue-1114 133 64 requirements requirement NOUN issue-1114 133 65 ; ; PUNCT issue-1114 133 66 identification identification NOUN issue-1114 133 67 , , PUNCT issue-1114 133 68 assessment assessment NOUN issue-1114 133 69 object object NOUN issue-1114 133 70 : : PUNCT issue-1114 133 71 presented present VERB issue-1114 133 72 accounting accounting NOUN issue-1114 133 73 data datum NOUN issue-1114 133 74 and and CCONJ issue-1114 133 75 forms form NOUN issue-1114 133 76 of of ADP issue-1114 133 77 financial financial ADJ issue-1114 133 78 statements statement NOUN issue-1114 133 79 of of ADP issue-1114 133 80 the the DET issue-1114 133 81 enterprise enterprise NOUN issue-1114 133 82 . . PUNCT issue-1114 134 1 subject subject NOUN issue-1114 134 2 : : PUNCT issue-1114 134 3 violation violation NOUN issue-1114 134 4 of of ADP issue-1114 134 5 accounting accounting NOUN issue-1114 134 6 records record NOUN issue-1114 134 7 maintenance maintenance NOUN issue-1114 134 8 rules rule NOUN issue-1114 134 9 , , PUNCT issue-1114 134 10 the the DET issue-1114 134 11 procedure procedure NOUN issue-1114 134 12 for for ADP issue-1114 134 13 the the DET issue-1114 134 14 formation formation NOUN issue-1114 134 15 and and CCONJ issue-1114 134 16 presentation presentation NOUN issue-1114 134 17 of of ADP issue-1114 134 18 financial financial ADJ issue-1114 134 19 statements statement NOUN issue-1114 134 20 principles principle NOUN issue-1114 134 21 : : PUNCT issue-1114 134 22 responsibility responsibility NOUN issue-1114 134 23 , , PUNCT issue-1114 134 24 independence independence NOUN issue-1114 134 25 , , PUNCT issue-1114 134 26 availability availability NOUN issue-1114 134 27 of of ADP issue-1114 134 28 resources resource NOUN issue-1114 134 29 , , PUNCT issue-1114 134 30 inevitability inevitability NOUN issue-1114 134 31 of of ADP issue-1114 134 32 punishment punishment NOUN issue-1114 134 33 expected expect VERB issue-1114 134 34 result result NOUN issue-1114 134 35 : : PUNCT issue-1114 134 36 methodological methodological ADJ issue-1114 134 37 and and CCONJ issue-1114 134 38 technological technological ADJ issue-1114 134 39 support support NOUN issue-1114 134 40 of of ADP issue-1114 134 41 accounting accounting NOUN issue-1114 134 42 compliance compliance NOUN issue-1114 134 43 accounting accounting NOUN issue-1114 134 44 compliance compliance NOUN issue-1114 134 45 functions function NOUN issue-1114 134 46 : : PUNCT issue-1114 134 47 protective protective ADJ issue-1114 134 48 , , PUNCT issue-1114 134 49 regulatory regulatory ADJ issue-1114 134 50 , , PUNCT issue-1114 134 51 preventive preventive ADJ issue-1114 134 52 , , PUNCT issue-1114 134 53 informational informational ADJ issue-1114 134 54 . . PUNCT issue-1114 135 1 threat threat NOUN issue-1114 135 2 detection detection NOUN issue-1114 135 3 tools tool NOUN issue-1114 135 4 : : PUNCT issue-1114 135 5 compliance compliance NOUN issue-1114 135 6 monitoring monitoring NOUN issue-1114 135 7 ; ; PUNCT issue-1114 135 8 compliance compliance NOUN issue-1114 135 9 diagnostics diagnostic NOUN issue-1114 135 10 and and CCONJ issue-1114 135 11 control control NOUN issue-1114 135 12 ; ; PUNCT issue-1114 135 13 risk risk NOUN issue-1114 135 14 management management NOUN issue-1114 135 15 ; ; PUNCT issue-1114 135 16 interaction interaction NOUN issue-1114 135 17 with with ADP issue-1114 135 18 other other ADJ issue-1114 135 19 control control NOUN issue-1114 135 20 services service NOUN issue-1114 135 21 . . PUNCT issue-1114 136 1 accounting accounting NOUN issue-1114 136 2 compliance compliance NOUN issue-1114 136 3 methods method NOUN issue-1114 136 4 and and CCONJ issue-1114 136 5 procedures procedure NOUN issue-1114 136 6 : : PUNCT issue-1114 136 7 accounting account VERB issue-1114 136 8 data datum NOUN issue-1114 136 9 research research NOUN issue-1114 136 10 methods method NOUN issue-1114 136 11 and and CCONJ issue-1114 136 12 procedures procedure NOUN issue-1114 136 13 ; ; PUNCT issue-1114 136 14 statistical statistical ADJ issue-1114 136 15 methods method NOUN issue-1114 136 16 of of ADP issue-1114 136 17 analysis analysis NOUN issue-1114 136 18 ; ; PUNCT issue-1114 136 19 audit audit NOUN issue-1114 136 20 methods method NOUN issue-1114 136 21 ; ; PUNCT issue-1114 136 22 forensic forensic ADJ issue-1114 136 23 accounting accounting NOUN issue-1114 136 24 methods method NOUN issue-1114 136 25 and and CCONJ issue-1114 136 26 organizational organizational ADJ issue-1114 136 27 support support NOUN issue-1114 136 28 of of ADP issue-1114 136 29 accounting accounting NOUN issue-1114 136 30 compliance compliance NOUN issue-1114 136 31 : : PUNCT issue-1114 136 32 prevent prevent VERB issue-1114 136 33 , , PUNCT issue-1114 136 34 reduce reduce VERB issue-1114 136 35 the the DET issue-1114 136 36 risk risk NOUN issue-1114 136 37 of of ADP issue-1114 136 38 distortion distortion NOUN issue-1114 136 39 and and CCONJ issue-1114 136 40 misrepresentation misrepresentation NOUN issue-1114 136 41 of of ADP issue-1114 136 42 financial financial ADJ issue-1114 136 43 statements statement NOUN issue-1114 136 44 ; ; PUNCT issue-1114 136 45 increasing increase VERB issue-1114 136 46 the the DET issue-1114 136 47 responsibility responsibility NOUN issue-1114 136 48 of of ADP issue-1114 136 49 employees employee NOUN issue-1114 136 50 of of ADP issue-1114 136 51 the the DET issue-1114 136 52 enterprise enterprise NOUN issue-1114 136 53 , , PUNCT issue-1114 136 54 in in ADP issue-1114 136 55 particular particular ADJ issue-1114 136 56 the the DET issue-1114 136 57 accounting accounting NOUN issue-1114 136 58 service service NOUN issue-1114 136 59 ; ; PUNCT issue-1114 136 60 increasing increase VERB issue-1114 136 61 the the DET issue-1114 136 62 reputation reputation NOUN issue-1114 136 63 of of ADP issue-1114 136 64 the the DET issue-1114 136 65 company company NOUN issue-1114 136 66 ; ; PUNCT issue-1114 136 67 increasing increase VERB issue-1114 136 68 the the DET issue-1114 136 69 investment investment NOUN issue-1114 136 70 attractiveness attractiveness NOUN issue-1114 136 71 of of ADP issue-1114 136 72 the the DET issue-1114 136 73 enterprise enterprise NOUN issue-1114 136 74 . . PUNCT issue-1114 137 1 formation formation NOUN issue-1114 137 2 of of ADP issue-1114 137 3 a a DET issue-1114 137 4 compliance compliance NOUN issue-1114 137 5 management management NOUN issue-1114 137 6 system system NOUN issue-1114 137 7 ; ; PUNCT issue-1114 137 8 justification justification NOUN issue-1114 137 9 for for ADP issue-1114 137 10 the the DET issue-1114 137 11 creation creation NOUN issue-1114 137 12 of of ADP issue-1114 137 13 a a DET issue-1114 137 14 compliance compliance NOUN issue-1114 137 15 department department NOUN issue-1114 137 16 ( ( PUNCT issue-1114 137 17 independent independent ADJ issue-1114 137 18 service service NOUN issue-1114 137 19 ; ; PUNCT issue-1114 137 20 individual individual ADJ issue-1114 137 21 employee employee NOUN issue-1114 137 22 ; ; PUNCT issue-1114 137 23 group group NOUN issue-1114 137 24 of of ADP issue-1114 137 25 persons person NOUN issue-1114 137 26 responsible responsible ADJ issue-1114 137 27 for for ADP issue-1114 137 28 the the DET issue-1114 137 29 relevant relevant ADJ issue-1114 137 30 areas area NOUN issue-1114 137 31 ) ) PUNCT issue-1114 137 32 ; ; PUNCT issue-1114 137 33 development development NOUN issue-1114 137 34 of of ADP issue-1114 137 35 internal internal ADJ issue-1114 137 36 standards standard NOUN issue-1114 137 37 and and CCONJ issue-1114 137 38 documents document NOUN issue-1114 137 39 ; ; PUNCT issue-1114 137 40 development development NOUN issue-1114 137 41 and and CCONJ issue-1114 137 42 implementation implementation NOUN issue-1114 137 43 of of ADP issue-1114 137 44 a a DET issue-1114 137 45 compliance compliance NOUN issue-1114 137 46 programme programme NOUN issue-1114 137 47 , , PUNCT issue-1114 137 48 plans plan NOUN issue-1114 137 49 , , PUNCT issue-1114 137 50 strategy strategy NOUN issue-1114 137 51 ; ; PUNCT issue-1114 137 52 development development NOUN issue-1114 137 53 of of ADP issue-1114 137 54 a a DET issue-1114 137 55 system system NOUN issue-1114 137 56 for for ADP issue-1114 137 57 assessing assess VERB issue-1114 137 58 and and CCONJ issue-1114 137 59 monitoring monitor VERB issue-1114 137 60 compliance compliance NOUN issue-1114 137 61 risks risk NOUN issue-1114 137 62 in in ADP issue-1114 137 63 accounting accounting NOUN issue-1114 137 64 . . PUNCT issue-1114 138 1 procedures procedure NOUN issue-1114 138 2 and and CCONJ issue-1114 138 3 prevention prevention NOUN issue-1114 138 4 of of ADP issue-1114 138 5 risks risk NOUN issue-1114 138 6 of of ADP issue-1114 138 7 distortion distortion NOUN issue-1114 138 8 of of ADP issue-1114 138 9 information information NOUN issue-1114 138 10 in in ADP issue-1114 138 11 financial financial ADJ issue-1114 138 12 statements statement NOUN issue-1114 138 13 ; ; PUNCT issue-1114 138 14 prevention prevention NOUN issue-1114 138 15 of of ADP issue-1114 138 16 errors error NOUN issue-1114 138 17 and and CCONJ issue-1114 138 18 deliberate deliberate ADJ issue-1114 138 19 distortions distortion NOUN issue-1114 138 20 in in ADP issue-1114 138 21 the the DET issue-1114 138 22 enterprise enterprise NOUN issue-1114 138 23 accounting accounting NOUN issue-1114 138 24 data datum NOUN issue-1114 138 25 figure figure NOUN issue-1114 138 26 2 2 NUM issue-1114 138 27 . . PUNCT issue-1114 138 28 organizational organizational ADJ issue-1114 138 29 and and CCONJ issue-1114 138 30 economic economic ADJ issue-1114 138 31 mechanism mechanism NOUN issue-1114 138 32 of of ADP issue-1114 138 33 accounting accounting NOUN issue-1114 138 34 compliance compliance NOUN issue-1114 138 35 source source NOUN issue-1114 138 36 : : PUNCT issue-1114 138 37 performed perform VERB issue-1114 138 38 by by ADP issue-1114 138 39 authors author NOUN issue-1114 138 40 baltic baltic PROPN issue-1114 138 41 journal journal PROPN issue-1114 138 42 of of ADP issue-1114 138 43 economic economic ADJ issue-1114 138 44 studies study NOUN issue-1114 138 45 217 217 NUM issue-1114 138 46 vol vol NOUN issue-1114 138 47 . . PROPN issue-1114 138 48 7 7 NUM issue-1114 139 1 no no NOUN issue-1114 139 2 . . NOUN issue-1114 139 3 2 2 NUM issue-1114 139 4 , , PUNCT issue-1114 139 5 2021 2021 NUM issue-1114 139 6 documents document NOUN issue-1114 139 7 as as ADP issue-1114 139 8 a a DET issue-1114 139 9 risk risk NOUN issue-1114 139 10 map map NOUN issue-1114 139 11 , , PUNCT issue-1114 139 12 a a DET issue-1114 139 13 risk risk NOUN issue-1114 139 14 assessment assessment NOUN issue-1114 139 15 ranking ranking NOUN issue-1114 139 16 table table NOUN issue-1114 139 17 , , PUNCT issue-1114 139 18 a a DET issue-1114 139 19 risk risk NOUN issue-1114 139 20 matrix matrix NOUN issue-1114 139 21 . . PUNCT issue-1114 140 1 prevention prevention NOUN issue-1114 140 2 or or CCONJ issue-1114 140 3 minimization minimization NOUN issue-1114 140 4 of of ADP issue-1114 140 5 compliance compliance NOUN issue-1114 140 6 risks risk NOUN issue-1114 140 7 in in ADP issue-1114 140 8 the the DET issue-1114 140 9 accounting accounting NOUN issue-1114 140 10 system system NOUN issue-1114 140 11 at at ADP issue-1114 140 12 an an DET issue-1114 140 13 enterprise enterprise NOUN issue-1114 140 14 is be AUX issue-1114 140 15 possible possible ADJ issue-1114 140 16 by by ADP issue-1114 140 17 introducing introduce VERB issue-1114 140 18 the the DET issue-1114 140 19 following follow VERB issue-1114 140 20 measures measure NOUN issue-1114 140 21 to to PART issue-1114 140 22 be be AUX issue-1114 140 23 implemented implement VERB issue-1114 140 24 as as ADP issue-1114 140 25 part part NOUN issue-1114 140 26 of of ADP issue-1114 140 27 ensuring ensure VERB issue-1114 140 28 the the DET issue-1114 140 29 quality quality NOUN issue-1114 140 30 of of ADP issue-1114 140 31 accounting accounting NOUN issue-1114 140 32 information information NOUN issue-1114 140 33 : : PUNCT issue-1114 140 34 increasing increase VERB issue-1114 140 35 the the DET issue-1114 140 36 volume volume NOUN issue-1114 140 37 of of ADP issue-1114 140 38 procedures procedure NOUN issue-1114 140 39 in in ADP issue-1114 140 40 essence essence NOUN issue-1114 140 41 related relate VERB issue-1114 140 42 to to ADP issue-1114 140 43 the the DET issue-1114 140 44 detection detection NOUN issue-1114 140 45 of of ADP issue-1114 140 46 errors error NOUN issue-1114 140 47 in in ADP issue-1114 140 48 accounting accounting NOUN issue-1114 140 49 and and CCONJ issue-1114 140 50 reporting reporting NOUN issue-1114 140 51 ; ; PUNCT issue-1114 140 52 increasing increase VERB issue-1114 140 53 the the DET issue-1114 140 54 sample sample NOUN issue-1114 140 55 size size NOUN issue-1114 140 56 in in ADP issue-1114 140 57 the the DET issue-1114 140 58 implementation implementation NOUN issue-1114 140 59 of of ADP issue-1114 140 60 compliance compliance NOUN issue-1114 140 61 testing testing NOUN issue-1114 140 62 ; ; PUNCT issue-1114 140 63 amending amend VERB issue-1114 140 64 the the DET issue-1114 140 65 timing timing NOUN issue-1114 140 66 of of ADP issue-1114 140 67 the the DET issue-1114 140 68 procedures procedure NOUN issue-1114 140 69 provided provide VERB issue-1114 140 70 for for ADP issue-1114 140 71 by by ADP issue-1114 140 72 the the DET issue-1114 140 73 compliance compliance NOUN issue-1114 140 74 system system NOUN issue-1114 140 75 ; ; PUNCT issue-1114 140 76 involvement involvement NOUN issue-1114 140 77 of of ADP issue-1114 140 78 other other ADJ issue-1114 140 79 specialists specialist NOUN issue-1114 140 80 or or CCONJ issue-1114 140 81 experts expert NOUN issue-1114 140 82 ( ( PUNCT issue-1114 140 83 legal legal ADJ issue-1114 140 84 advice advice NOUN issue-1114 140 85 , , PUNCT issue-1114 140 86 auditors auditor NOUN issue-1114 140 87 , , PUNCT issue-1114 140 88 forensic forensic ADJ issue-1114 140 89 specialists specialist NOUN issue-1114 140 90 ) ) PUNCT issue-1114 140 91 . . PUNCT issue-1114 141 1 the the DET issue-1114 141 2 proposed propose VERB issue-1114 141 3 organizational organizational ADJ issue-1114 141 4 and and CCONJ issue-1114 141 5 economic economic ADJ issue-1114 141 6 mechanism mechanism NOUN issue-1114 141 7 is be AUX issue-1114 141 8 the the DET issue-1114 141 9 basic basic ADJ issue-1114 141 10 platform platform NOUN issue-1114 141 11 of of ADP issue-1114 141 12 the the DET issue-1114 141 13 accounting accounting NOUN issue-1114 141 14 compliance compliance NOUN issue-1114 141 15 system system NOUN issue-1114 141 16 at at ADP issue-1114 141 17 the the DET issue-1114 141 18 enterprise enterprise NOUN issue-1114 141 19 , , PUNCT issue-1114 141 20 capable capable ADJ issue-1114 141 21 of of ADP issue-1114 141 22 ensuring ensure VERB issue-1114 141 23 the the DET issue-1114 141 24 quality quality NOUN issue-1114 141 25 of of ADP issue-1114 141 26 accounting accounting NOUN issue-1114 141 27 information information NOUN issue-1114 141 28 necessary necessary ADJ issue-1114 141 29 for for ADP issue-1114 141 30 both both CCONJ issue-1114 141 31 internal internal ADJ issue-1114 141 32 and and CCONJ issue-1114 141 33 external external ADJ issue-1114 141 34 users user NOUN issue-1114 141 35 in in ADP issue-1114 141 36 order order NOUN issue-1114 141 37 to to PART issue-1114 141 38 make make VERB issue-1114 141 39 effective effective ADJ issue-1114 141 40 management management NOUN issue-1114 141 41 decisions decision NOUN issue-1114 141 42 . . PUNCT issue-1114 142 1 substantiated substantiate VERB issue-1114 142 2 methodological methodological ADJ issue-1114 142 3 principles principle NOUN issue-1114 142 4 and and CCONJ issue-1114 142 5 recommendations recommendation NOUN issue-1114 142 6 for for ADP issue-1114 142 7 the the DET issue-1114 142 8 formation formation NOUN issue-1114 142 9 and and CCONJ issue-1114 142 10 implementation implementation NOUN issue-1114 142 11 of of ADP issue-1114 142 12 accounting accounting NOUN issue-1114 142 13 compliance compliance NOUN issue-1114 142 14 will will AUX issue-1114 142 15 not not PART issue-1114 142 16 only only ADV issue-1114 142 17 ensure ensure VERB issue-1114 142 18 the the DET issue-1114 142 19 quality quality NOUN issue-1114 142 20 of of ADP issue-1114 142 21 accounting accounting NOUN issue-1114 142 22 information information NOUN issue-1114 142 23 , , PUNCT issue-1114 142 24 but but CCONJ issue-1114 142 25 also also ADV issue-1114 142 26 the the DET issue-1114 142 27 guarantee guarantee NOUN issue-1114 142 28 of of ADP issue-1114 142 29 business business NOUN issue-1114 142 30 purity purity NOUN issue-1114 142 31 , , PUNCT issue-1114 142 32 a a DET issue-1114 142 33 high high ADJ issue-1114 142 34 level level NOUN issue-1114 142 35 of of ADP issue-1114 142 36 corporate corporate ADJ issue-1114 142 37 culture culture NOUN issue-1114 142 38 , , PUNCT issue-1114 142 39 which which PRON issue-1114 142 40 will will AUX issue-1114 142 41 improve improve VERB issue-1114 142 42 the the DET issue-1114 142 43 efficiency efficiency NOUN issue-1114 142 44 of of ADP issue-1114 142 45 economic economic ADJ issue-1114 142 46 activities activity NOUN issue-1114 142 47 and and CCONJ issue-1114 142 48 sustainable sustainable ADJ issue-1114 142 49 development development NOUN issue-1114 142 50 of of ADP issue-1114 142 51 the the DET issue-1114 142 52 enterprise enterprise NOUN issue-1114 142 53 . . PUNCT issue-1114 143 1 references reference NOUN issue-1114 143 2 : : PUNCT issue-1114 143 3 ambrozhevich ambrozhevich NOUN issue-1114 143 4 , , PUNCT issue-1114 143 5 о о X issue-1114 143 6 . . PUNCT issue-1114 143 7 ( ( PUNCT issue-1114 143 8 2011 2011 NUM issue-1114 143 9 ) ) PUNCT issue-1114 143 10 . . PUNCT issue-1114 144 1 komplaens komplaen NOUN issue-1114 144 2 : : PUNCT issue-1114 144 3 s s PART issue-1114 144 4 nim nim PROPN issue-1114 144 5 ili ili PROPN issue-1114 144 6 bez bez PROPN issue-1114 144 7 nego nego PROPN issue-1114 145 1 [ [ X issue-1114 145 2 compliance compliance NOUN issue-1114 145 3 . . PUNCT issue-1114 146 1 with with ADP issue-1114 146 2 or or CCONJ issue-1114 146 3 without without ADP issue-1114 146 4 it it PRON issue-1114 146 5 ] ] PUNCT issue-1114 146 6 . . PUNCT issue-1114 147 1 bulletin bulletin NOUN issue-1114 147 2 of of ADP issue-1114 147 3 naufor naufor NOUN issue-1114 147 4 , , PUNCT issue-1114 147 5 no no INTJ issue-1114 147 6 . . NOUN issue-1114 147 7 9 9 NUM issue-1114 147 8 , , PUNCT issue-1114 147 9 рр рр X issue-1114 147 10 . . NOUN issue-1114 147 11 54–60 54–60 NUM issue-1114 147 12 . . PUNCT issue-1114 148 1 bondarenko bondarenko PROPN issue-1114 148 2 , , PUNCT issue-1114 148 3 y. y. PROPN issue-1114 148 4 ( ( PUNCT issue-1114 148 5 2008 2008 NUM issue-1114 148 6 ) ) PUNCT issue-1114 148 7 . . PUNCT issue-1114 149 1 effektivnoe effektivnoe PROPN issue-1114 149 2 upravlenie upravlenie PROPN issue-1114 149 3 komplaens komplaens PROPN issue-1114 149 4 - - PUNCT issue-1114 149 5 riskami riskami PROPN issue-1114 149 6 : : PUNCT issue-1114 149 7 sistemnyi sistemnyi PROPN issue-1114 149 8 podkhod podkhod PROPN issue-1114 149 9 i i PRON issue-1114 149 10 kriticheskii kriticheskii VERB issue-1114 149 11 analiz analiz NOUN issue-1114 150 1 [ [ X issue-1114 150 2 effective effective ADJ issue-1114 150 3 management management NOUN issue-1114 150 4 of of ADP issue-1114 150 5 joint joint ADJ issue-1114 150 6 - - PUNCT issue-1114 150 7 risk risk NOUN issue-1114 150 8 : : PUNCT issue-1114 150 9 a a DET issue-1114 150 10 systematic systematic ADJ issue-1114 150 11 approach approach NOUN issue-1114 150 12 and and CCONJ issue-1114 150 13 critical critical ADJ issue-1114 150 14 analysis analysis NOUN issue-1114 150 15 ] ] PUNCT issue-1114 150 16 . . PUNCT issue-1114 151 1 corporate corporate ADJ issue-1114 151 2 lawyer lawyer NOUN issue-1114 151 3 , , PUNCT issue-1114 151 4 nо nо PROPN issue-1114 151 5 . . PROPN issue-1114 151 6 6 6 NUM issue-1114 151 7 , , PUNCT issue-1114 151 8 pp pp ADJ issue-1114 151 9 . . PUNCT issue-1114 152 1 29–32 29–32 NUM issue-1114 152 2 . . PUNCT issue-1114 153 1 chekh chekh PROPN issue-1114 153 2 , , PUNCT issue-1114 153 3 n. n. NOUN issue-1114 153 4 , , PUNCT issue-1114 153 5 panov panov PROPN issue-1114 153 6 , , PUNCT issue-1114 153 7 v. v. PROPN issue-1114 153 8 , , PUNCT issue-1114 153 9 shpilko shpilko ADJ issue-1114 153 10 , , PUNCT issue-1114 153 11 v. v. PROPN issue-1114 153 12 , , PUNCT issue-1114 153 13 & & CCONJ issue-1114 153 14 savenko savenko PROPN issue-1114 153 15 , , PUNCT issue-1114 153 16 k. k. PROPN issue-1114 153 17 ( ( PUNCT issue-1114 153 18 2019 2019 NUM issue-1114 153 19 ) ) PUNCT issue-1114 153 20 . . PUNCT issue-1114 154 1 the the DET issue-1114 154 2 concept concept NOUN issue-1114 154 3 of of ADP issue-1114 154 4 regulatory regulatory ADJ issue-1114 154 5 compliance compliance NOUN issue-1114 154 6 : : PUNCT issue-1114 154 7 the the DET issue-1114 154 8 meaning meaning NOUN issue-1114 154 9 and and CCONJ issue-1114 154 10 place place NOUN issue-1114 154 11 in in ADP issue-1114 154 12 the the DET issue-1114 154 13 economic economic ADJ issue-1114 154 14 security security NOUN issue-1114 154 15 system system NOUN issue-1114 154 16 of of ADP issue-1114 154 17 the the DET issue-1114 154 18 enterprise enterprise NOUN issue-1114 154 19 ( ( PUNCT issue-1114 154 20 example example NOUN issue-1114 154 21 of of ADP issue-1114 154 22 water water NOUN issue-1114 154 23 supply supply NOUN issue-1114 154 24 and and CCONJ issue-1114 154 25 supply supply NOUN issue-1114 154 26 ) ) PUNCT issue-1114 154 27 . . PUNCT issue-1114 155 1 innovative innovative ADJ issue-1114 155 2 technologies technology NOUN issue-1114 155 3 and and CCONJ issue-1114 155 4 scientific scientific ADJ issue-1114 155 5 solutions solution NOUN issue-1114 155 6 for for ADP issue-1114 155 7 industries industry NOUN issue-1114 155 8 , , PUNCT issue-1114 155 9 no no INTJ issue-1114 155 10 . . NOUN issue-1114 155 11 3(9 3(9 NUM issue-1114 155 12 ) ) PUNCT issue-1114 155 13 , , PUNCT issue-1114 155 14 рр рр X issue-1114 155 15 . . PUNCT issue-1114 155 16 53–61 53–61 NUM issue-1114 155 17 . . PUNCT issue-1114 156 1 doi doi NOUN issue-1114 156 2 : : PUNCT issue-1114 156 3 10.30837/2522 10.30837/2522 NUM issue-1114 156 4 - - PUNCT issue-1114 156 5 9818.2019.9.053 9818.2019.9.053 NUM issue-1114 156 6 chyzhevska chyzhevska NOUN issue-1114 156 7 , , PUNCT issue-1114 156 8 l. l. PROPN issue-1114 156 9 ( ( PUNCT issue-1114 156 10 2013 2013 NUM issue-1114 156 11 ) ) PUNCT issue-1114 156 12 . . PUNCT issue-1114 157 1 yakist yakist PROPN issue-1114 157 2 oblikovoi oblikovoi PROPN issue-1114 157 3 informatsii informatsii VERB issue-1114 157 4 pro pro ADJ issue-1114 157 5 hroshovi hroshovi PROPN issue-1114 157 6 koshty koshty VERB issue-1114 157 7 , , PUNCT issue-1114 157 8 rozrakhunky rozrakhunky ADJ issue-1114 157 9 i i PRON issue-1114 157 10 kontrol kontrol PROPN issue-1114 157 11 za za PROPN issue-1114 157 12 neiu neiu PROPN issue-1114 158 1 [ [ X issue-1114 158 2 the the DET issue-1114 158 3 quality quality NOUN issue-1114 158 4 of of ADP issue-1114 158 5 accounting accounting NOUN issue-1114 158 6 information information NOUN issue-1114 158 7 on on ADP issue-1114 158 8 funds fund NOUN issue-1114 158 9 , , PUNCT issue-1114 158 10 settlements settlement NOUN issue-1114 158 11 and and CCONJ issue-1114 158 12 control control NOUN issue-1114 158 13 over over ADP issue-1114 158 14 it it PRON issue-1114 158 15 ] ] PUNCT issue-1114 158 16 . . PUNCT issue-1114 159 1 culture culture NOUN issue-1114 159 2 of of ADP issue-1114 159 3 the the DET issue-1114 159 4 peoples people NOUN issue-1114 159 5 of of ADP issue-1114 159 6 the the DET issue-1114 159 7 black black PROPN issue-1114 159 8 sea sea NOUN issue-1114 159 9 region region NOUN issue-1114 159 10 , , PUNCT issue-1114 159 11 no no INTJ issue-1114 159 12 . . NOUN issue-1114 159 13 258 258 NUM issue-1114 159 14 , , PUNCT issue-1114 159 15 pp pp ADJ issue-1114 159 16 . . PUNCT issue-1114 160 1 96–99 96–99 NUM issue-1114 160 2 . . PUNCT issue-1114 161 1 ermakova ermakova PROPN issue-1114 161 2 , , PUNCT issue-1114 161 3 n. n. PROPN issue-1114 161 4 a. a. PROPN issue-1114 161 5 , , PUNCT issue-1114 161 6 & & CCONJ issue-1114 161 7 akhmetova akhmetova PROPN issue-1114 161 8 , , PUNCT issue-1114 162 1 ch ch PROPN issue-1114 162 2 . . PUNCT issue-1114 162 3 f. f. PROPN issue-1114 162 4 ( ( PUNCT issue-1114 162 5 2014 2014 NUM issue-1114 162 6 ) ) PUNCT issue-1114 162 7 . . PUNCT issue-1114 163 1 komplaens komplaens PROPN issue-1114 163 2 - - PUNCT issue-1114 163 3 kontrol kontrol PROPN issue-1114 163 4 v v PROPN issue-1114 163 5 sisteme sisteme NOUN issue-1114 163 6 vnutrennego vnutrennego PROPN issue-1114 163 7 kontrolia kontrolia PROPN issue-1114 163 8 korporatcii korporatcii VERB issue-1114 163 9 [ [ PUNCT issue-1114 163 10 compliance compliance NOUN issue-1114 163 11 – – PUNCT issue-1114 163 12 control control NOUN issue-1114 163 13 system system NOUN issue-1114 163 14 of of ADP issue-1114 163 15 internal internal ADJ issue-1114 163 16 control control NOUN issue-1114 163 17 of of ADP issue-1114 163 18 corporations corporation NOUN issue-1114 163 19 ] ] PUNCT issue-1114 163 20 . . PUNCT issue-1114 164 1 international international ADJ issue-1114 164 2 accounting accounting NOUN issue-1114 164 3 , , PUNCT issue-1114 164 4 vol vol NOUN issue-1114 164 5 . . PROPN issue-1114 164 6 17 17 NUM issue-1114 164 7 , , PUNCT issue-1114 164 8 iss iss PROPN issue-1114 164 9 . . PROPN issue-1114 164 10 3 3 NUM issue-1114 164 11 , , PUNCT issue-1114 164 12 рр рр X issue-1114 164 13 . . PROPN issue-1114 164 14 2–10 2–10 NOUN issue-1114 164 15 . . PUNCT issue-1114 165 1 hnylytska hnylytska PROPN issue-1114 165 2 , , PUNCT issue-1114 165 3 l. l. PROPN issue-1114 165 4 v. v. PROPN issue-1114 165 5 ( ( PUNCT issue-1114 165 6 2017 2017 NUM issue-1114 165 7 ) ) PUNCT issue-1114 165 8 . . PUNCT issue-1114 166 1 oblikovo oblikovo PROPN issue-1114 166 2 - - PUNCT issue-1114 166 3 analitychne analitychne PROPN issue-1114 166 4 zabezpechennia zabezpechennia PROPN issue-1114 166 5 ekonomichnoi ekonomichnoi PROPN issue-1114 166 6 bezpeky bezpeky PROPN issue-1114 166 7 pidpryiemstva pidpryiemstva PROPN issue-1114 166 8 . . PUNCT issue-1114 167 1 kyiv kyiv ADJ issue-1114 167 2 : : PUNCT issue-1114 167 3 kneu kneu PROPN issue-1114 167 4 . . PUNCT issue-1114 168 1 ( ( PUNCT issue-1114 168 2 in in ADP issue-1114 168 3 ukrainian ukrainian ADJ issue-1114 168 4 ) ) PUNCT issue-1114 168 5 kevorkova kevorkova PROPN issue-1114 168 6 , , PUNCT issue-1114 168 7 zh zh PROPN issue-1114 168 8 . . PUNCT issue-1114 168 9 a. a. PROPN issue-1114 168 10 , , PUNCT issue-1114 168 11 & & CCONJ issue-1114 168 12 sapozhnikova sapozhnikova PROPN issue-1114 168 13 , , PUNCT issue-1114 168 14 n. n. PROPN issue-1114 168 15 g. g. PROPN issue-1114 168 16 ( ( PUNCT issue-1114 168 17 2020 2020 NUM issue-1114 168 18 ) ) PUNCT issue-1114 168 19 . . PUNCT issue-1114 169 1 conceptual conceptual ADJ issue-1114 169 2 provisions provision NOUN issue-1114 169 3 of of ADP issue-1114 169 4 compliance compliance NOUN issue-1114 169 5 as as ADP issue-1114 169 6 a a DET issue-1114 169 7 form form NOUN issue-1114 169 8 of of ADP issue-1114 169 9 internal internal ADJ issue-1114 169 10 control control NOUN issue-1114 169 11 in in ADP issue-1114 169 12 economic economic ADJ issue-1114 169 13 entities entity NOUN issue-1114 169 14 . . PUNCT issue-1114 170 1 accounting accounting NOUN issue-1114 170 2 . . PUNCT issue-1114 171 1 analusis analusis NOUN issue-1114 171 2 . . PUNCT issue-1114 172 1 auditing auditing NOUN issue-1114 172 2 , , PUNCT issue-1114 172 3 nо nо PROPN issue-1114 172 4 . . PROPN issue-1114 172 5 7(2 7(2 NUM issue-1114 172 6 ) ) PUNCT issue-1114 172 7 , , PUNCT issue-1114 172 8 рр рр X issue-1114 172 9 . . PUNCT issue-1114 172 10 6–16 6–16 PROPN issue-1114 172 11 . . PUNCT issue-1114 173 1 doi doi NOUN issue-1114 173 2 : : PUNCT issue-1114 173 3 10.26794/2408 10.26794/2408 NUM issue-1114 173 4 - - SYM issue-1114 173 5 9303 9303 NUM issue-1114 173 6 - - PUNCT issue-1114 173 7 2020 2020 NUM issue-1114 173 8 - - SYM issue-1114 173 9 72 72 NUM issue-1114 173 10 - - PUNCT issue-1114 173 11 6 6 NUM issue-1114 173 12 - - SYM issue-1114 173 13 16 16 NUM issue-1114 173 14 kobіelіeva kobіelіeva NOUN issue-1114 173 15 , , PUNCT issue-1114 173 16 t. t. PROPN issue-1114 173 17 o. o. PROPN issue-1114 173 18 ( ( PUNCT issue-1114 173 19 2018 2018 NUM issue-1114 173 20 ) ) PUNCT issue-1114 173 21 . . PUNCT issue-1114 174 1 komplaiens komplaien NOUN issue-1114 174 2 yak yak PROPN issue-1114 174 3 katehoriia katehoriia PROPN issue-1114 174 4 ekonomichnoi ekonomichnoi PROPN issue-1114 174 5 bezpeky bezpeky PROPN issue-1114 174 6 promyslovoho promyslovoho NOUN issue-1114 174 7 pidpryiemstva pidpryiemstva VERB issue-1114 175 1 [ [ X issue-1114 175 2 compliance compliance NOUN issue-1114 175 3 as as ADP issue-1114 175 4 a a DET issue-1114 175 5 category category NOUN issue-1114 175 6 of of ADP issue-1114 175 7 economic economic ADJ issue-1114 175 8 security security NOUN issue-1114 175 9 of of ADP issue-1114 175 10 an an DET issue-1114 175 11 industrial industrial ADJ issue-1114 175 12 enterprise enterprise NOUN issue-1114 175 13 ] ] PUNCT issue-1114 175 14 . . PUNCT issue-1114 176 1 economics economic NOUN issue-1114 176 2 : : PUNCT issue-1114 176 3 time time NOUN issue-1114 176 4 realities reality NOUN issue-1114 176 5 . . PUNCT issue-1114 177 1 scientific scientific ADJ issue-1114 177 2 journal journal NOUN issue-1114 177 3 , , PUNCT issue-1114 177 4 no no INTJ issue-1114 177 5 . . NOUN issue-1114 177 6 6(40 6(40 NUM issue-1114 177 7 ) ) PUNCT issue-1114 177 8 , , PUNCT issue-1114 177 9 рр рр X issue-1114 177 10 . . PROPN issue-1114 177 11 52–59 52–59 NUM issue-1114 177 12 . . PUNCT issue-1114 178 1 kobіelіeva kobіelіeva PROPN issue-1114 178 2 , , PUNCT issue-1114 178 3 t. t. PROPN issue-1114 178 4 o. o. PROPN issue-1114 178 5 ( ( PUNCT issue-1114 178 6 2019 2019 NUM issue-1114 178 7 ) ) PUNCT issue-1114 178 8 . . PUNCT issue-1114 179 1 komplaiens komplaien NOUN issue-1114 179 2 - - PUNCT issue-1114 179 3 bezpeka bezpeka ADJ issue-1114 179 4 promyslovoho promyslovoho NOUN issue-1114 179 5 pidpryiemstva pidpryiemstva NOUN issue-1114 179 6 : : PUNCT issue-1114 179 7 teoriia teoriia VERB issue-1114 179 8 ta ta PART issue-1114 179 9 metody metody VERB issue-1114 179 10 . . PUNCT issue-1114 180 1 kharkiv kharkiv NOUN issue-1114 180 2 : : PUNCT issue-1114 180 3 ooo ooo INTJ issue-1114 180 4 « « PUNCT issue-1114 180 5 planeta planeta NOUN issue-1114 180 6 - - PUNCT issue-1114 180 7 prynt prynt ADJ issue-1114 180 8 » » PUNCT issue-1114 180 9 ( ( PUNCT issue-1114 180 10 in in ADP issue-1114 180 11 ukrainian ukrainian ADJ issue-1114 180 12 ) ) PUNCT issue-1114 180 13 korostelkin korostelkin NOUN issue-1114 180 14 , , PUNCT issue-1114 180 15 m. m. NOUN issue-1114 180 16 m. m. NOUN issue-1114 180 17 ( ( PUNCT issue-1114 180 18 2014 2014 NUM issue-1114 180 19 ) ) PUNCT issue-1114 180 20 . . PUNCT issue-1114 181 1 nalogovyi nalogovyi PROPN issue-1114 181 2 komplaens komplaens PROPN issue-1114 181 3 kak kak PROPN issue-1114 181 4 sistema sistema PROPN issue-1114 181 5 podtverzhdeniia podtverzhdeniia PROPN issue-1114 181 6 dostovernosti dostovernosti NOUN issue-1114 181 7 rascheta rascheta NOUN issue-1114 181 8 nalogovykh nalogovykh ADJ issue-1114 181 9 obiazatelstv obiazatelstv NOUN issue-1114 181 10 [ [ X issue-1114 181 11 tax tax NOUN issue-1114 181 12 compliance compliance NOUN issue-1114 181 13 as as ADP issue-1114 181 14 a a DET issue-1114 181 15 system system NOUN issue-1114 181 16 for for ADP issue-1114 181 17 confirming confirm VERB issue-1114 181 18 the the DET issue-1114 181 19 accuracy accuracy NOUN issue-1114 181 20 of of ADP issue-1114 181 21 calculating calculate VERB issue-1114 181 22 tax tax NOUN issue-1114 181 23 liabilities liability NOUN issue-1114 181 24 ] ] PUNCT issue-1114 181 25 . . PUNCT issue-1114 182 1 management management NOUN issue-1114 182 2 accounting accounting NOUN issue-1114 182 3 , , PUNCT issue-1114 182 4 nо nо PROPN issue-1114 182 5 . . PROPN issue-1114 182 6 11 11 NUM issue-1114 182 7 , , PUNCT issue-1114 182 8 pp pp ADJ issue-1114 182 9 . . PUNCT issue-1114 183 1 60–65 60–65 NUM issue-1114 183 2 . . PUNCT issue-1114 184 1 kpmg kpmg PROPN issue-1114 184 2 international international PROPN issue-1114 184 3 survey survey NOUN issue-1114 184 4 of of ADP issue-1114 184 5 corporate corporate ADJ issue-1114 184 6 responsibility responsibility NOUN issue-1114 184 7 reporting reporting NOUN issue-1114 184 8 , , PUNCT issue-1114 184 9 2011 2011 NUM issue-1114 184 10 . . PUNCT issue-1114 185 1 available available ADJ issue-1114 185 2 at at ADP issue-1114 185 3 : : PUNCT issue-1114 185 4 https://www.upj.de/ https://www.upj.de/ PROPN issue-1114 185 5 fileadmin fileadmin ADJ issue-1114 185 6 / / SYM issue-1114 185 7 user_upload user_upload ADJ issue-1114 185 8 / / SYM issue-1114 185 9 main main ADJ issue-1114 185 10 - - PUNCT issue-1114 185 11 dateien dateien NOUN issue-1114 185 12 / / SYM issue-1114 185 13 aktuelles aktuelle NOUN issue-1114 185 14 / / SYM issue-1114 185 15 nachrichten nachrichten VERB issue-1114 185 16 / / SYM issue-1114 185 17 kpmg_reportingsurvey_2011.pdf kpmg_reportingsurvey_2011.pdf PROPN issue-1114 185 18 krepysheva krepysheva PROPN issue-1114 185 19 , , PUNCT issue-1114 185 20 a. a. NOUN issue-1114 185 21 m. m. NOUN issue-1114 185 22 , , PUNCT issue-1114 185 23 sergievskaya sergievskaya PROPN issue-1114 185 24 , , PUNCT issue-1114 185 25 a. a. NOUN issue-1114 185 26 a. a. PROPN issue-1114 185 27 , , PUNCT issue-1114 185 28 & & CCONJ issue-1114 185 29 storchevoy storchevoy PROPN issue-1114 185 30 , , PUNCT issue-1114 185 31 m. m. NOUN issue-1114 185 32 a. a. NOUN issue-1114 185 33 ( ( PUNCT issue-1114 185 34 2020 2020 NUM issue-1114 185 35 ) ) PUNCT issue-1114 185 36 . . PUNCT issue-1114 186 1 definition definition NOUN issue-1114 186 2 and and CCONJ issue-1114 186 3 measurement measurement NOUN issue-1114 186 4 of of ADP issue-1114 186 5 risk risk NOUN issue-1114 186 6 in in ADP issue-1114 186 7 compliance compliance NOUN issue-1114 186 8 management management NOUN issue-1114 186 9 . . PUNCT issue-1114 187 1 strategic strategic ADJ issue-1114 187 2 decisions decision NOUN issue-1114 187 3 and and CCONJ issue-1114 187 4 risk risk NOUN issue-1114 187 5 management management NOUN issue-1114 187 6 , , PUNCT issue-1114 187 7 no no INTJ issue-1114 187 8 . . PUNCT issue-1114 187 9 11(2 11(2 NUM issue-1114 187 10 ) ) PUNCT issue-1114 187 11 , , PUNCT issue-1114 187 12 рр рр X issue-1114 187 13 . . PROPN issue-1114 187 14 150–159 150–159 NUM issue-1114 187 15 . . PUNCT issue-1114 188 1 doi doi NOUN issue-1114 188 2 : : PUNCT issue-1114 188 3 10.17747/2618947x-2020 10.17747/2618947x-2020 NUM issue-1114 188 4 - - SYM issue-1114 188 5 2 2 NUM issue-1114 188 6 - - PUNCT issue-1114 188 7 150 150 NUM issue-1114 188 8 - - SYM issue-1114 188 9 159 159 NUM issue-1114 188 10 miheev miheev NOUN issue-1114 188 11 , , PUNCT issue-1114 188 12 m. m. NOUN issue-1114 188 13 v. v. PROPN issue-1114 188 14 ( ( PUNCT issue-1114 188 15 2013 2013 NUM issue-1114 188 16 ) ) PUNCT issue-1114 188 17 . . PUNCT issue-1114 189 1 bukhgalterskii bukhgalterskii PROPN issue-1114 189 2 komplaens komplaen NOUN issue-1114 189 3 kak kak PROPN issue-1114 189 4 metod metod PROPN issue-1114 189 5 predotvrashcheniia predotvrashcheniia PROPN issue-1114 189 6 iskazhenii iskazhenii PROPN issue-1114 189 7 v v ADP issue-1114 189 8 bukhgalterskoi bukhgalterskoi PROPN issue-1114 189 9 otchetnosti otchetnosti PROPN issue-1114 189 10 stroitelnykh stroitelnykh NOUN issue-1114 189 11 organizatcii organizatcii NOUN issue-1114 190 1 [ [ X issue-1114 190 2 accounting accounting NOUN issue-1114 190 3 compliance compliance NOUN issue-1114 190 4 as as ADP issue-1114 190 5 a a DET issue-1114 190 6 method method NOUN issue-1114 190 7 of of ADP issue-1114 190 8 preventing prevent VERB issue-1114 190 9 distortions distortion NOUN issue-1114 190 10 in in ADP issue-1114 190 11 the the DET issue-1114 190 12 accounting accounting NOUN issue-1114 190 13 statements statement NOUN issue-1114 190 14 of of ADP issue-1114 190 15 construction construction NOUN issue-1114 190 16 organizations organization NOUN issue-1114 190 17 ] ] PUNCT issue-1114 190 18 . . PUNCT issue-1114 191 1 journal journal PROPN issue-1114 191 2 audit audit NOUN issue-1114 191 3 and and CCONJ issue-1114 191 4 financial financial ADJ issue-1114 191 5 analysis analysis NOUN issue-1114 191 6 , , PUNCT issue-1114 191 7 nо nо X issue-1114 191 8 . . PROPN issue-1114 191 9 2 2 NUM issue-1114 191 10 , , PUNCT issue-1114 191 11 pp pp ADJ issue-1114 191 12 . . PUNCT issue-1114 192 1 69–72 69–72 NUM issue-1114 192 2 . . PUNCT issue-1114 193 1 nieizviestna nieizviestna PROPN issue-1114 193 2 , , PUNCT issue-1114 193 3 о о PROPN issue-1114 193 4 . . PUNCT issue-1114 194 1 v. v. PROPN issue-1114 194 2 ( ( PUNCT issue-1114 194 3 2017 2017 NUM issue-1114 194 4 ) ) PUNCT issue-1114 194 5 . . PUNCT issue-1114 195 1 doslidzhennia doslidzhennia PROPN issue-1114 195 2 praktyky praktyky VERB issue-1114 195 3 komplaiens komplaien NOUN issue-1114 195 4 u u NOUN issue-1114 195 5 strakhovykh strakhovykh ADJ issue-1114 195 6 kompaniiakh kompaniiakh NOUN issue-1114 195 7 ukrainy ukrainy NOUN issue-1114 196 1 [ [ X issue-1114 196 2 research research NOUN issue-1114 196 3 on on ADP issue-1114 196 4 the the DET issue-1114 196 5 compliance compliance NOUN issue-1114 196 6 practice practice NOUN issue-1114 196 7 in in ADP issue-1114 196 8 insurance insurance NOUN issue-1114 196 9 companies company NOUN issue-1114 196 10 of of ADP issue-1114 196 11 ukraine ukraine NOUN issue-1114 196 12 ] ] PUNCT issue-1114 196 13 . . PUNCT issue-1114 197 1 actual actual ADJ issue-1114 197 2 problems problem NOUN issue-1114 197 3 of of ADP issue-1114 197 4 economics economic NOUN issue-1114 197 5 , , PUNCT issue-1114 197 6 no no INTJ issue-1114 197 7 . . NOUN issue-1114 197 8 3 3 NUM issue-1114 197 9 , , PUNCT issue-1114 197 10 рр рр X issue-1114 197 11 . . PROPN issue-1114 197 12 267–273 267–273 NUM issue-1114 197 13 . . PUNCT issue-1114 198 1 palcun palcun NOUN issue-1114 198 2 , , PUNCT issue-1114 198 3 i. i. NOUN issue-1114 198 4 m. m. PROPN issue-1114 198 5 ( ( PUNCT issue-1114 198 6 2013 2013 NUM issue-1114 198 7 ) ) PUNCT issue-1114 198 8 . . PUNCT issue-1114 199 1 compliance compliance NOUN issue-1114 199 2 - - PUNCT issue-1114 199 3 polityka polityka ADJ issue-1114 199 4 yak yak NOUN issue-1114 199 5 skladova skladova PROPN issue-1114 199 6 korporatyvnoi korporatyvnoi PROPN issue-1114 199 7 kultury kultury PROPN issue-1114 199 8 pidpryiemstva pidpryiemstva PROPN issue-1114 200 1 [ [ X issue-1114 200 2 compliance compliance NOUN issue-1114 200 3 policy policy NOUN issue-1114 200 4 as as ADP issue-1114 200 5 a a DET issue-1114 200 6 component component NOUN issue-1114 200 7 of of ADP issue-1114 200 8 corporate corporate ADJ issue-1114 200 9 culture culture NOUN issue-1114 200 10 of of ADP issue-1114 200 11 the the DET issue-1114 200 12 enterprise enterprise NOUN issue-1114 200 13 ] ] PUNCT issue-1114 200 14 . . PUNCT issue-1114 201 1 trade trade NOUN issue-1114 201 2 and and CCONJ issue-1114 201 3 market market NOUN issue-1114 201 4 of of ADP issue-1114 201 5 ukraine ukraine NOUN issue-1114 201 6 : : PUNCT issue-1114 201 7 collection collection NOUN issue-1114 201 8 of of ADP issue-1114 201 9 scientific scientific ADJ issue-1114 201 10 works work NOUN issue-1114 201 11 , , PUNCT issue-1114 201 12 nо nо PROPN issue-1114 201 13 . . PROPN issue-1114 201 14 35 35 NUM issue-1114 201 15 , , PUNCT issue-1114 201 16 pp pp ADJ issue-1114 201 17 . . PUNCT issue-1114 202 1 134–141 134–141 NUM issue-1114 202 2 . . X issue-1114 202 3 pravdiuk pravdiuk NOUN issue-1114 202 4 , , PUNCT issue-1114 202 5 n. n. PROPN issue-1114 202 6 l. l. PROPN issue-1114 202 7 , , PUNCT issue-1114 202 8 & & CCONJ issue-1114 202 9 pravdiuk pravdiuk NOUN issue-1114 202 10 , , PUNCT issue-1114 202 11 m. m. NOUN issue-1114 202 12 v. v. PROPN issue-1114 202 13 ( ( PUNCT issue-1114 202 14 2016 2016 NUM issue-1114 202 15 ) ) PUNCT issue-1114 202 16 . . PUNCT issue-1114 203 1 quality quality NOUN issue-1114 203 2 of of ADP issue-1114 203 3 accounting accounting NOUN issue-1114 203 4 information information NOUN issue-1114 203 5 : : PUNCT issue-1114 203 6 essence essence NOUN issue-1114 203 7 and and CCONJ issue-1114 203 8 assessment assessment NOUN issue-1114 203 9 method method NOUN issue-1114 203 10 . . PUNCT issue-1114 204 1 accounting accounting NOUN issue-1114 204 2 and and CCONJ issue-1114 204 3 finance finance NOUN issue-1114 204 4 , , PUNCT issue-1114 204 5 nо nо PROPN issue-1114 204 6 . . PROPN issue-1114 204 7 2(72 2(72 NUM issue-1114 204 8 ) ) PUNCT issue-1114 204 9 , , PUNCT issue-1114 204 10 рр рр X issue-1114 204 11 . . PUNCT issue-1114 204 12 57–64 57–64 NUM issue-1114 204 13 . . PUNCT issue-1114 205 1 valiev valiev ADV issue-1114 205 2 , , PUNCT issue-1114 205 3 v. v. PROPN issue-1114 205 4 kh kh PROPN issue-1114 205 5 . . PUNCT issue-1114 206 1 ( ( PUNCT issue-1114 206 2 2015 2015 NUM issue-1114 206 3 ) ) PUNCT issue-1114 206 4 . . PUNCT issue-1114 207 1 komplaens komplaen NOUN issue-1114 207 2 - - PUNCT issue-1114 207 3 funktciia funktciia PROPN issue-1114 207 4 v v ADP issue-1114 207 5 sovremennykh sovremennykh ADJ issue-1114 207 6 predpriiatiiakh predpriiatiiakh PROPN issue-1114 207 7 pridorozhnogo pridorozhnogo NOUN issue-1114 207 8 servisa servisa PROPN issue-1114 207 9 , , PUNCT issue-1114 207 10 kak kak PROPN issue-1114 207 11 odin odin PROPN issue-1114 207 12 iz iz INTJ issue-1114 207 13 effektivnykh effektivnykh PROPN issue-1114 207 14 etodov etodov PROPN issue-1114 207 15 upravleniia upravleniia PROPN issue-1114 207 16 riskami riskami PROPN issue-1114 207 17 [ [ X issue-1114 207 18 the the DET issue-1114 207 19 compliance compliance NOUN issue-1114 207 20 function function NOUN issue-1114 207 21 in in ADP issue-1114 207 22 modern modern ADJ issue-1114 207 23 enterprises enterprise NOUN issue-1114 207 24 roadside roadside NOUN issue-1114 207 25 service service NOUN issue-1114 207 26 as as ADP issue-1114 207 27 one one NUM issue-1114 207 28 of of ADP issue-1114 207 29 the the DET issue-1114 207 30 most most ADV issue-1114 207 31 effective effective ADJ issue-1114 207 32 methods method NOUN issue-1114 207 33 of of ADP issue-1114 207 34 risk risk NOUN issue-1114 207 35 management management NOUN issue-1114 207 36 ] ] PUNCT issue-1114 207 37 . . PUNCT issue-1114 208 1 modern modern ADJ issue-1114 208 2 problems problem NOUN issue-1114 208 3 of of ADP issue-1114 208 4 science science NOUN issue-1114 208 5 and and CCONJ issue-1114 208 6 education education NOUN issue-1114 208 7 , , PUNCT issue-1114 208 8 no no INTJ issue-1114 208 9 . . NOUN issue-1114 208 10 2 2 NUM issue-1114 208 11 , , PUNCT issue-1114 208 12 part part NOUN issue-1114 208 13 2 2 NUM issue-1114 208 14 . . PUNCT issue-1114 208 15 available available ADJ issue-1114 208 16 at at ADP issue-1114 208 17 : : PUNCT issue-1114 208 18 https://www.science-education.ru/pdf/2015/2-2/27.pdf https://www.science-education.ru/pdf/2015/2-2/27.pdf X issue-1114 208 19 ( ( PUNCT issue-1114 208 20 accessed access VERB issue-1114 208 21 february february PROPN issue-1114 208 22 25 25 NUM issue-1114 208 23 , , PUNCT issue-1114 208 24 2020 2020 NUM issue-1114 208 25 ) ) PUNCT issue-1114 208 26 . . PUNCT issue-1114 209 1 baltic baltic PROPN issue-1114 209 2 journal journal PROPN issue-1114 209 3 of of ADP issue-1114 209 4 economic economic ADJ issue-1114 209 5 studies study NOUN issue-1114 209 6 218 218 NUM issue-1114 209 7 vol vol NOUN issue-1114 209 8 . . PROPN issue-1114 210 1 7 7 NUM issue-1114 210 2 no no NOUN issue-1114 210 3 . . NOUN issue-1114 210 4 2 2 NUM issue-1114 210 5 , , PUNCT issue-1114 210 6 2021 2021 NUM issue-1114 210 7 vyhivska vyhivska NOUN issue-1114 210 8 , , PUNCT issue-1114 210 9 i. i. PROPN issue-1114 210 10 m. m. PROPN issue-1114 210 11 ( ( PUNCT issue-1114 210 12 2006 2006 NUM issue-1114 210 13 ) ) PUNCT issue-1114 210 14 . . PUNCT issue-1114 211 1 ryzyk ryzyk NOUN issue-1114 211 2 v v ADP issue-1114 211 3 bukhhalterskomu bukhhalterskomu NOUN issue-1114 211 4 obliku obliku NOUN issue-1114 211 5 : : PUNCT issue-1114 211 6 problema problema NOUN issue-1114 211 7 traktuvannia traktuvannia NOUN issue-1114 212 1 [ [ X issue-1114 212 2 risk risk NOUN issue-1114 212 3 in in ADP issue-1114 212 4 accounting account VERB issue-1114 212 5 : : PUNCT issue-1114 212 6 the the DET issue-1114 212 7 problem problem NOUN issue-1114 212 8 treatment treatment NOUN issue-1114 212 9 ] ] PUNCT issue-1114 212 10 . . PUNCT issue-1114 213 1 bulletin bulletin NOUN issue-1114 213 2 of of ADP issue-1114 213 3 zhstu zhstu PROPN issue-1114 213 4 , , PUNCT issue-1114 213 5 nо nо PROPN issue-1114 213 6 . . PROPN issue-1114 213 7 4(38 4(38 NUM issue-1114 213 8 ) ) PUNCT issue-1114 213 9 , , PUNCT issue-1114 213 10 рр рр X issue-1114 213 11 . . PROPN issue-1114 214 1 20–29 20–29 NUM issue-1114 214 2 . . PUNCT issue-1114 215 1 vyhivska vyhivska PROPN issue-1114 215 2 , , PUNCT issue-1114 215 3 i. i. PROPN issue-1114 215 4 m. m. PROPN issue-1114 215 5 ( ( PUNCT issue-1114 215 6 2010 2010 NUM issue-1114 215 7 ) ) PUNCT issue-1114 215 8 . . PUNCT issue-1114 216 1 sutnist sutnist NOUN issue-1114 217 1 i i PRON issue-1114 217 2 klasyfikatsiia klasyfikatsiia VERB issue-1114 217 3 profesiinykh profesiinykh PROPN issue-1114 217 4 ryzykiv ryzykiv NOUN issue-1114 217 5 oblikovoho oblikovoho NOUN issue-1114 217 6 personalu personalu NOUN issue-1114 218 1 [ [ X issue-1114 218 2 essence essence NOUN issue-1114 218 3 and and CCONJ issue-1114 218 4 classification classification NOUN issue-1114 218 5 of of ADP issue-1114 218 6 occupational occupational ADJ issue-1114 218 7 risks risk NOUN issue-1114 218 8 of of ADP issue-1114 218 9 accounting accounting NOUN issue-1114 218 10 staff staff NOUN issue-1114 218 11 ] ] PUNCT issue-1114 218 12 . . PUNCT issue-1114 219 1 bulletin bulletin NOUN issue-1114 219 2 of of ADP issue-1114 219 3 zhstu zhstu PROPN issue-1114 219 4 , , PUNCT issue-1114 219 5 nо nо PROPN issue-1114 219 6 . . PROPN issue-1114 219 7 4(54 4(54 NUM issue-1114 219 8 ) ) PUNCT issue-1114 219 9 , , PUNCT issue-1114 219 10 рр рр X issue-1114 219 11 . . PUNCT issue-1114 220 1 40–43 40–43 NUM issue-1114 220 2 . . PUNCT issue-1114 221 1 zasadnyi zasadnyi PROPN issue-1114 221 2 , , PUNCT issue-1114 221 3 b. b. PROPN issue-1114 221 4 a. a. PROPN issue-1114 221 5 ( ( PUNCT issue-1114 221 6 2017 2017 NUM issue-1114 221 7 ) ) PUNCT issue-1114 221 8 . . PUNCT issue-1114 222 1 ryzyky ryzyky PROPN issue-1114 222 2 systemy systemy PROPN issue-1114 222 3 bukhhalterskoho bukhhalterskoho NOUN issue-1114 222 4 obliku obliku VERB issue-1114 222 5 v v NUM issue-1114 222 6 umovakh umovakh PROPN issue-1114 222 7 zastosuvannia zastosuvannia PROPN issue-1114 222 8 msfz msfz PROPN issue-1114 223 1 [ [ X issue-1114 223 2 risks risk NOUN issue-1114 223 3 of of ADP issue-1114 223 4 the the DET issue-1114 223 5 accounting accounting NOUN issue-1114 223 6 system system NOUN issue-1114 223 7 in in ADP issue-1114 223 8 the the DET issue-1114 223 9 conditions condition NOUN issue-1114 223 10 of of ADP issue-1114 223 11 application application NOUN issue-1114 223 12 of of ADP issue-1114 223 13 ifrs ifrs PROPN issue-1114 223 14 ] ] PUNCT issue-1114 223 15 . . PUNCT issue-1114 224 1 scientific scientific ADJ issue-1114 224 2 bulletin bulletin NOUN issue-1114 224 3 of of ADP issue-1114 224 4 uzhhorod uzhhorod PROPN issue-1114 224 5 university university PROPN issue-1114 224 6 . . PUNCT issue-1114 225 1 economics economic NOUN issue-1114 225 2 series series PROPN issue-1114 225 3 , , PUNCT issue-1114 225 4 іssue іssue NOUN issue-1114 225 5 14 14 NUM issue-1114 225 6 , , PUNCT issue-1114 225 7 part part NOUN issue-1114 225 8 1 1 NUM issue-1114 225 9 , , PUNCT issue-1114 225 10 рр рр X issue-1114 225 11 . . NOUN issue-1114 225 12 111–115 111–115 NUM issue-1114 225 13 . . PUNCT issue-1114 226 1 сovali сovali VERB issue-1114 226 2 , , PUNCT issue-1114 226 3 o. o. INTJ issue-1114 226 4 ( ( PUNCT issue-1114 226 5 2019 2019 NUM issue-1114 226 6 ) ) PUNCT issue-1114 226 7 . . PUNCT issue-1114 227 1 organizatciia organizatciia VERB issue-1114 227 2 , , PUNCT issue-1114 227 3 metodika metodika NOUN issue-1114 227 4 , , PUNCT issue-1114 227 5 poniatie poniatie NOUN issue-1114 227 6 i i PRON issue-1114 227 7 sushchnost sushchnost VERB issue-1114 227 8 komplaens komplaen NOUN issue-1114 227 9 - - PUNCT issue-1114 227 10 kontrolia kontrolia PROPN issue-1114 228 1 [ [ X issue-1114 228 2 organization organization NOUN issue-1114 228 3 , , PUNCT issue-1114 228 4 methodology methodology NOUN issue-1114 228 5 , , PUNCT issue-1114 228 6 concept concept NOUN issue-1114 228 7 and and CCONJ issue-1114 228 8 essence essence NOUN issue-1114 228 9 of of ADP issue-1114 228 10 compliance compliance NOUN issue-1114 228 11 control control NOUN issue-1114 228 12 ] ] PUNCT issue-1114 228 13 . . PUNCT issue-1114 229 1 іn іn NOUN issue-1114 229 2 : : PUNCT issue-1114 229 3 studia studia PROPN issue-1114 229 4 universitatis universitatis PROPN issue-1114 229 5 moldaviae moldaviae NOUN issue-1114 229 6 ( ( PUNCT issue-1114 229 7 seria seria PROPN issue-1114 229 8 ştiinţe ştiinţe PROPN issue-1114 229 9 exacte exacte PROPN issue-1114 229 10 şi şi PROPN issue-1114 229 11 economice economice PROPN issue-1114 229 12 ) ) PUNCT issue-1114 229 13 , , PUNCT issue-1114 229 14 nо nо PROPN issue-1114 229 15 . . PROPN issue-1114 229 16 2(122 2(122 NUM issue-1114 229 17 ) ) PUNCT issue-1114 229 18 , , PUNCT issue-1114 229 19 рp рp NOUN issue-1114 229 20 . . PROPN issue-1114 229 21 138–142 138–142 NUM issue-1114 229 22 . . PUNCT