THE PARADIGM OF INTEGRATED COMPLIANCE MONITORING WITHIN THE SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT FOR FOREIGN ECONOMIC ACTIVITIES
Abstract
The article substantiates the theoretical and methodological foundations for the development of the paradigm of integrated compliance monitoring within the system of accounting and analytical support for foreign economic operations. The study emphasizes the growing role of compliance as a strategic component of corporate governance, risk management, and economic security under the conditions of globalization, regulatory tightening, and digital transformation. The essence of integrated compliance monitoring is defined as a dynamic mechanism that combines accounting, analytical, control, and management functions into a single architecture of information flows aimed at ensuring legality, reliability, and transparency of business operations. The institutional and regulatory environment of compliance monitoring is analyzed through the interaction of international and national frameworks, including OECD, FATF, BEPS 2.0, and CSRD initiatives, which establish unified standards for transparency, reporting, and accountability in foreign trade activities. The article proposes a three-level architecture of integrated compliance monitoring – operational, analytical, and strategic – which enables the transition from reactive to proactive management of compliance risks. The operational level ensures data accuracy and document verification; the analytical level provides correlation and predictive risk assessment; the strategic level integrates monitoring results into corporate decision-making and sustainability strategies. It is proved that the effectiveness of integrated compliance monitoring depends on the synchronization of accounting and analytical subsystems, the digitalization of control processes, and the application of artificial intelligence for real-time anomaly detection. The results demonstrate that integrated compliance monitoring forms an informational and organizational basis for economic resilience, transparency, and stakeholder trust, acting as a key determinant of the sustainable development and competitiveness of enterprises engaged in foreign economic activity.
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