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The article substantiates anti-corruption audit as a strategic imperative for Ukraine's post-war recovery, which requires the mobilization of $588 billion and is the largest reconstruction project in Europe since World War II, where corruption risks threaten not only financial resources but also the very foundation of the country's democratic recovery. The theoretical basis of the study is formed at the intersection of the concept of anti-corruption compliance and INTOSAI international auditing standards, which provides the basis for a systematic independent assessment of corruption prevention mechanisms throughout the entire cycle of implementation of recovery projects. Four key categories of corruption risks in the reconstruction process have been identified: misappropriation of international aid, procurement fraud, conflicts of interest, and lack of transparency. The systemic intensification of these risks is due to the convergence of emergency procurement procedures, large-scale financial flows, and weakened institutional capacity during wartime. A methodological arsenal of corporate anti-corruption audits has been identified, covering risk-based third-party verification, financial control with vulnerability mapping in accounting records, automated compliance monitoring, and anonymous reporting mechanisms for violations as interrelated components of a unified system for protecting reconstruction funds. It has been proven that the effectiveness of anti-corruption mechanisms directly determines the attraction of foreign direct investment and the fulfillment of the Copenhagen criteria, enshrined as priority requirements of Cluster 1 in the EU reform list of February 23, 2026, which makes anti-corruption audits a mandatory prerequisite for European integration. The effectiveness of the proposed measures will be assessed based on the level of independence of audit bodies, the coverage of transaction monitoring, and progress in harmonization with international anti-corruption standards by 2028, which will ensure the institutional trust necessary for Ukraine's long-term sustainable development.