Full reference : Gutierrez-Crespin, A., L’audit du dispositif de compliance : un outil clé pour en vérifier la robustesse, in Frison-Roche, M.-A., "Les outils de Compliance" , in M.-A. (dir.), Les outils de la Compliance, série "Régulations & Compliance", Journal of Regulation & Compliance et Dalloz, 2020, à paraître.
Summary of the article (by Marie-Anne Frison-Roche)
The author identifies what characterizes a "Compliance audit". Different from a "Compliance program", which is an instrument of constraint, and even from an internal investigation, which aims to detect breaches, the Compliance audit aims to measure the risks of discrepancy in relation to Compliance requirements. or even identify areas for improvement.
From this definition, it is explained how concretely a Compliance audit is carried out, by a risk-based approach, and who are the actors (internal and external to the company).
Read the other summaries