FORENSIC DIAGNOSTICS, ANTI-CORRUPTION, AND INTERNAL AUDIT IN ENSURING EFFICIENT COMPANY MANAGEMENT IN AN OPEN ECONOMY

The aim of the research is to develop the scientific and methodological foundations of forensic diagnostics, anti-corruption, and internal auditing to ensure effective company management, which will help businesses minimize the risks of fraudulent activities. The problem of corruption requires not only criminal responsibility but also the implementation of systemic anti-corruption measures at the level of companies, state institutions, and civil society. The research on the essence, role, and significance of anti-corruption auditing, internal auditing, and forensic diagnostics has allowed conclusions to be drawn regarding the substantive content of these terms and the potential for their synergy. It has been established that forensic diagnostics involves the development and implementation of a set of audits, analytical, and other accompanying procedures based on a risk-oriented approach and is aimed at identifying the fraud risks. An analysis of the most common methods of fraud detection in the world for the year 2024, according to ACFE data, confirmed that 43% of fraud cases were uncovered through anonymous tips; thus, the assessment of anonymous tips was identified as a mandatory element in conducting forensic diagnostics. It was found that anti-corruption auditing is a professional activity aimed at checking the compliance by the entity with anti-corruption legislation, assessing and minimizing corruption risks. To ensure financial stability, corporate transparency, and prevention of fraud, a conceptual model of integrated auditing has been proposed, which combines forensic diagnostics, anti-corruption auditing, and internal auditing in a risk-oriented management system. The model is based on a comprehensive analysis of internal processes, ensures the integration of modern digital technologies, and allows for avoiding regulatory sanctions and reputational risks. The combination of the capabilities of forensic diagnostics, anti-corruption auditing, and internal auditing in a risk-oriented management system will enhance management efficiency and ensure a comprehensive approach to risk management.