Purpose: the article deals with the consideration of compliance risks that arise or worsen during the Covid-19 pandemic, as well as ways to eliminate them. Discussion: the pandemic has raised many questions about the internal control system. Absolutely all companies have faced a certain number of compliance risks, and the degree of these risks directly depends on whether they were calculated in advance, or whether the organization faced a number of problems for the first time. The article also discusses the issue of determining risk appetite, factors affecting the company's risk appetites, their relationship with the amount of risk and risk tolerance. Results: the author identifies areas of compliance risks during the COVID-19 pandemic, measures that managers need to take in order to reduce compliance risks in the future.