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The features of export-import operations as a subject area of \u00e2\u0080\u008b\u00e2\u0080\u008bcontrol carried out by internal and external auditors are disclosed. The paper proposes the development of methodological support for compliance control based on the development of verification programs, working documentation forms, compliance procedures for assessing compliance with financial legislation. The monograph is intended for undergraduates, postgraduates and university students studying in the areas of \"Economic security\" and \"Economics\", and can also be useful for managers, chief accountants and economists, analysts and auditors of enterprises in their practical work."},{"$a":"Financial control, compliance control, economic security, foreign economic activity, tax compliance, compliance risks, audit of export operations, internal audit"},{"$a":"10.29039\/02068-5"}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Andriyashina D.R. Integrirovannaya informacionnaya sistema vnutrennego kontrolya za vneshneekonomicheskoy deyatel'nost'yu organizacii: problemy organizacii i varianty postroe-niya \/\/ Mezhdunarodnyy buhgalterskiy uchet. 2013. \u00e2\u0084\u0096 3. S. 9\u00e2\u0080\u009317."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Sheshukova T.G., Rybalko O.A. Osobennosti ucheta eksportnyh operaciy v usloviyah adaptacii k MSFO \/\/ Mezhdunarodnyy buhgalterskiy uchet. 2012. \u00e2\u0084\u0096 9(207). S. 8\u00e2\u0080\u009315."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Varpaeva I.A., Zarembo Yu.V. Audit vypuska i eksportnoy prodazhi produkcii: informaciya audiruemogo lica \/\/ Buhgalterskiy uchet v byudzhetnyh i nekommercheskih organizaciyah. 2015. \u00e2\u0084\u0096 23. S. 39\u00e2\u0080\u009344."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Popov V.V., Egorova E.N. Teoreticheskie aspekty sostavleniya i analiza dokumentacii v buhgalterskom uchete predpriyatiy \u00e2\u0080\u0094 uchastnikov VED \/\/ Azimut nauchnyh issledovaniy: ekonomika i upravlenie. 2018. T. 7. \u00e2\u0084\u0096 4. S. 244\u00e2\u0080\u0093246."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Gribushenkova V.A. Uchetnaya politika organizaciy, osuschestvlyayuschih vneshneekonomi-cheskuyu deyatel'nost' \/\/ Uchet. Analiz. Audit. 2019. \u00e2\u0084\u0096 6(5). S. 6\u00e2\u0080\u009315. DOI: 10.26794\/2408-9303-2019-6-5-6-15."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Balandina G., Ponomarev Yu., Sinel'nikov-Murylev S. Tamozhennoe administrirovanie v Rossii: kakimi dolzhny byt' sovremennye procedury \/\/ Ekonomicheskaya politika. 2020. T. 15. \u00e2\u0084\u0096 1. S. 108\u00e2\u0080\u0093135."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Sharoschenko I.V. Sovremennye formy vzaimodeystviya tamozhennyh organov i biznesa v Rossiyskoy Federacii: harakteristika, sovremennye tendencii, perspektivy razvitiya \/\/ Tamozhennaya politika Rossii na Dal'nem Vostoke. 2018. \u00e2\u0084\u0096 1. S. 43\u00e2\u0080\u009353."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Zhebrik E.L. Obespechenie ekonomicheskoy bezopasnosti tamozhennymi organami Ros-siyskoy Federacii v kontekste upravleniya riskami \/\/ Nacional'nye interesy: prioritety i bezopasnost'. 2018. T. 14. \u00e2\u0084\u0096 2. S. 332\u00e2\u0080\u0093346."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Levashenko A.D., Koval' A.A. Valyutnyy kontrol' pri svobodnom dvizhenii kapitala \/\/ Finansy: teoriya i praktika. 2018. T. 22. \u00e2\u0084\u0096 4(106). S. 76\u00e2\u0080\u009387."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Akopova E.S., Voronkova O.N. Riski vneshnetorgovoy deyatel'nosti i ih minimizaciya pri zaklyuchenii vneshnetorgovogo kontrakta \/\/ Izvestiya Baykal'skogo gosudarstvennogo universiteta. 2019. T. 29. \u00e2\u0084\u0096 1. S. 64\u00e2\u0080\u009371."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Savkin V.I., Solodovnik A.I. Upravlenie riskami organizaciy-eksporterov pri osuschestvlenii vneshneekonomicheskoy deyatel'nosti \/\/ Rossiyskiy vneshneekonomicheskiy vestnik. 2020. \u00e2\u0084\u0096 2. S. 60\u00e2\u0080\u009371."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Nagovicyna E.V., Tusin D.S. Vestnik Ocenka riskov kompaniy pri osuschestvlenii vneshneekonomicheskoy deyatel'nosti \/\/ NGIEI. 2019. \u00e2\u0084\u0096 8(99). S. 95\u00e2\u0080\u0093104."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Borodushko I.V. Riski predprinimatel'skoy deyatel'nosti v mezhdunarodnom biznes-prostranstve \/\/ Uchenye zapiski Sankt-Peterburgskogo imeni V.B. 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Analiz biznes-processov v sisteme instrumentariev ocenki deyatel'nosti kompaniy \/\/ Vestnik Yuzhno-Ural'skogo gosudarstvennogo universiteta. Seriya: Ekonomika i menedzhment. 2021. T. 15. \u00e2\u0084\u0096 1. S. 144\u00e2\u0080\u0093157."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Bogataya I.N., Kovaleva V.I. Issledovanie osobennostey biznes-processa \u00c2\u00abprodazhi\u00c2\u00bb v kommercheskih organizaciyah i osnovnyh tendenciy razvitiya ego vnutrennego kontrolya i audita \/\/ Vestnik evraziyskoy nauki. 2021. T. 13. \u00e2\u0084\u0096 2. S. 10."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Aytkazina M.A., Karshalova A.D., Sagynysh D.A. Organizacionnaya struktura i vnutrenniy kontrol' na predpriyatii: vzaimosvyaz' i poisk optimal'nyh resheniy \/\/ Innovacii i investicii. 2020. \u00e2\u0084\u0096 3. S. 143\u00e2\u0080\u0093146."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Rybalko O.A. Teoreticheskie aspekty organizacii sistemy vnutrennego kontrolya za vneshnetorgovoy deyatel'nost'yu, adaptirovannoy k mezhdunarodnym standartam \/\/ Mezhdunarodnyy buhgalterskiy uchet. 2013. \u00e2\u0084\u0096 6. S. 29\u00e2\u0080\u009337."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Strekalov S.V. Mehanizm upravleniya tamozhenno-logisticheskimi processami vnesh-netorgovoy deyatel'nosti promyshlennyh predpriyatiy \/\/ Vestnik Rossiyskoy tamozhennoy aka-demii. 2018. \u00e2\u0084\u0096 4. S. 31\u00e2\u0080\u009339."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Suvaryan A.M., Mkrtichyan N.G., Manukyan A.H. Vliyanie posrednicheskih struktur na effektivnost' eksporta produkcii malogo i srednego biznesa v razvivayuschihsya stranah \/\/ Ekonomika regiona. 2018. T. 14. \u00e2\u0084\u0096 1. S. 202\u00e2\u0080\u0093215."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Bakaeva O.Yu., Pokachalova E.V. 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Primenenie analiticheskih procedur v celyah audita ekonomicheskoy deyatel'nosti tamozhennyh organov \/\/ Ekonomicheskiy analiz: teoriya i praktika. 2020. T. 19. Vyp. 6. S. 1035\u00e2\u0080\u00931055."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Kodzoeva Z.A. Osobennosti ispol'zovaniya nalogovogo audita dlya povysheniya nalogovogo komplaensa biznesa na regional'nom urovne \/\/ Nauka i obrazovanie: hozyaystvo i ekonomika; predprinimatel'stvo; pravo i upravlenie. 2020. \u00e2\u0084\u0096 11(126). S. 26\u00e2\u0080\u009328."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Ovcharova E.V. Nalogovyy komplaens v Rossii: problemy sootnosheniya mer administrativnogo prinuzhdeniya i stimulirovaniya \/\/ Pravo. Zhurnal Vysshey shkoly ekonomiki. 2019. \u00e2\u0084\u0096 1. S. 89\u00e2\u0080\u0093111."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Kim T.V., Yanchuk N.A. 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