THE PROBLEM OF DETERMINING THE RELIABILITY OF THE COUNTERPARTY
The article is devoted to the main activities of an economic entity in the field of economic security and due diligence in choosing a counterparty and building relationships. The question of the conceptual apparatus, namely “economic security”, “due diligence”, “oneday firm”, was reviewed, the current legislation regarding due diligence was reviewed, taking into account opinions and recommendations submitted by the tax authority of the Russian Federation. Examples of resources for counterparty verification are given, a mechanism and general measures that can be carried out during the audit are proposed. The dual nature of the information received is noted, the effects obtained as a result of the organization of due diligence work and overall economic security are indicated.