A compliance audit is an extensive evaluation within companies and organisations in which independent auditors check whether the applicable guidelines, codes of conduct and legal regulations are being observed. It is a kind of health check to see whether compliance values and goals are being observed and/or achieved and whether risks have been successfully minimised.
The audit can cover various topics, such as the use of the compliance management system, business partners with whom the company cooperates or the issue of data protection. It serves to improve monitoring as well as company-wide compliance. The results of a detailed compliance audit can therefore have an influence on a company's compliance programme. It may be necessary, for example, to intensify certain measures, such as communication and training of employees on this topic. Further guidelines, rules and technical measures may also be necessary.
See Haufe Group unter: https://www.haufe.de/compliance/management-praxis/compliance-audit-durchfuehren_230130_464860.html (accessed on 03.06.2020).