In order to comply with the laws, policies, procedures and internal guidelines of a company, a compliance audit must be done. Compliance auditing is a methodical, independent and documented process for obtaining objective evidence and evaluating it objectively to determine the extent to which audit criteria are met. This is a check that the company is following procedures, laws and regulations correctly. The audit is characterized by the respect of 7 principles: 1- Ethics: the foundation of professionalism 2- Impartial restitution: the obligation to report sincerely and precisely 3- Professional conscientiousness: the diligent and informed attitude during the audit 4- Confidentiality: information security 5- Independence: the basis of the impartiality of the audit and the objectivity of the audit conclusions 6- The evidence-based approach: the rational method for reaching reliable and repeatable audit conclusions in a systematic audit process 7- The risk approach: audit approach taking into account risks and opportunities