This paper examines the Cyber Essentials requirements for ensuring basic security controls, which need to be implemented to protect against the most common cyber threats. Cyber Essentials is a foundational cybersecurity certification scheme developed by the UK government, which has been in operation since 2014 and under which more than 100,000 organizations have been certified.
The essence of the concept of «compliance» as a complex of measures to protect business from abuses and inefficient management of the organization by its management, as well as the ability to impeccably and consciously act in accordance with the law and internal norms and values established by the company for employees of all levels in order to protect the economic security of the company and maintaining its business reputation. The reasons that encourage enterprises to implement compliance tools have been identified. Article outlined the goals, objectives and functions of compliance.
The existing approaches to understanding of essence of an accounting reality in
conditions of use of the concept of constraint multialternativeness have been analyzed. Analysis
of objective selection tools accounted for in accordance with the terms of the company. Argued
that the existence of differences between accounting and economic reality makes it necessary
inclusion of objects accounting components that allow to compensate for this difference.
Reveals the level of interconnection of methodological principles for financial and