CONCEPTUAL FOUNDATIONS OF COMPLIANCE CONTROL IN AUDITING ACTIVITIES
DOI :
https://doi.org/10.5281/zenodo.17365237Résumé
This article provides a scientific and analytical study of the conceptual foundations of compliance control in auditing activities. The compliance system is viewed as an integral part of modern corporate governance, playing a crucial role in ensuring legality, transparency, and adherence to corporate ethics within the audit process. The authors present scientific conclusions and practical recommendations aimed at enhancing the efficiency, reliability, and sustainability of auditing through the strengthening of the conceptual basis of this type of control.
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