Modern organizations operate in an environment characterized by a high degree of legal regulation and growing stakeholder expectations regarding business ethics. In response to these challenges, compliance systems are being developed to ensure compliance of the organization's operations with applicable law, internal regulations, and ethical standards. However, practical experience indicates that the effectiveness of compliance systems depends not only on the quality of procedures and control mechanisms, but also, to a significant extent, on organizational culture. The purpose of this article is to analyze the relationship between legal regulations and organizational culture as determinants of compliance system effectiveness.