CONCEPTUAL BASIS OF ANTI-CORRUPTION AUDIT

Globalization processes, transformational changes, and the development and expansion of the capital market are not only factors in the development and growth of the economy but also possible motivators for individuals in terms of obtaining improper benefits. Corruption consistently occupies the top place among the problems troubling society. Modern institutions must develop and implement such means, methods of protection, as well as alternatives that would minimize the occurrence and realization of corruption risk. Some of the most important ways are to raise consciousness and integrity, eradicate stereotypical thinking, and promote the principle of zero tolerance to any forms and manifestations of corruption. One of the next important means is maximum digitalization in society, business and government. The inevitability of punishment is another of the mandatory top elements, without which preventing, detecting and combating corruption will not have the desired effect. The aim of the study is to reveal the essence, purpose and objectives of the anti-corruption audit. In general, to develop and substantiate the conceptual foundations of anti-corruption audit in the context of modern challenges and concerns existing in society. During the research, the author's approach to revealing the conceptual basis for the construction and implementation of anti-corruption audits in domestic reality has been formed. An anti-corruption audit is one of those effective mechanisms that will allow to build a transparent, responsible activities not only at the level of enterprise or institution but also at the level of the entire country and the global economy as a whole. It is through the prevention and eradication of negative trends and actions of officials, management, and other personnel in abusing their official position and undue influence in their own interests that it will be possible to achieve sustainable development of society as a whole.