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Mission and Socioeconomic Potential of the Company’s Anti-Corruption Audit in the Context of European Integration
Maistrenko A. S., Nazarova K. O., Lusta A. A.

Maistrenko, Anastasiia S., Nazarova, Karina O., and Lusta, Anastasiia A. (2023) “Mission and Socioeconomic Potential of the Company’s Anti-Corruption Audit in the Context of European Integration.” Business Inform 10:265–269.
https://doi.org/10.32983/2222-4459-2023-10-265-269

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 338.27:[657.6:339.92

Abstract:
Anti-corruption audit is an important tool in the current conditions, especially for companies operating in the context of European integration. The mission of anti-corruption audit in this context is to ensure compliance with transparency, ethics and rules of business conduct in conditions where corruption can cause negative consequences both for the company itself and for society as a whole. Anti-corruption audit is becoming a necessary element of the strategy for companies. It contributes to the creation of an honest and open business environment, which has a positive impact on the company’s relations with international partners. It also helps to make the business more competitive, maintain the trust of partners, investors and consumers, promotes socioeconomic development both at the company level and at the national level. The implementation of anti-corruption practices and measures has a direct impact on the investment climate, the competitiveness of enterprises, public trust, and the overall level of economic development. Achieving optimal results requires a system approach and active support from the company’s management or government. It is important to develop a clear anti-corruption policy, conduct education and training for staff, create a system of control and monitoring, and publicly disclose information about anti-corruption measures. This will help create a sustainable and ethical business environment, contribute to further development and integration into the European economy, foster the socioeconomic development of our country. Prospects for further research in this direction are: analysis of the efficiency of anti-corruption measures; research on how anti-corruption audit interacts with other aspects of European integration, such as reforms in the judiciary, human rights and legal reform; study of public attitudes towards anti-corruption measures and their impact on public opinion.

Keywords: anti-corruption audit, strategy, European integration, public trust, potential, stability.

Bibl.: 9.

Maistrenko Anastasiia S. – Postgraduate Student, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Nazarova Karina O. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Lusta Anastasiia A. – Student, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)

List of references in article

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