<![CDATA[The complexity of the modern business world requires companies not only to comply with legal provisions formally, but also to establish integrity-based governance that can prevent corporate misconduct and fraud. This study aims to critically analyze the implementation of legal audits as a risk mitigation instrument and as a moral governance tool that extends its function beyond administrative compliance checks. This study uses a normative juridical method with a conceptual and legislative approach, supported by academic literature and previous empirical findings, which are analyzed qualitatively and descriptively. This study offers a new contribution in the form of an interpretation of legal audits within the framework of transcendent forensic accounting, namely placing them as a mechanism of moral accountability that is capable of identifying indications of fraud, filtering corporate decisions through legal ethical principles, and linking legal supervision with organizational integrity values. The results show that a systematically designed legal audit—through risk-based planning, substantive document examination, multidimensional risk analysis, and the formulation of implementable recommendations—is not only effective in mapping and controlling legal risks, but also builds a culture of compliance that promotes honesty, transparency, and ethical responsibility. These findings confirm that legal audits function as a dual mechanism: an instrument for mitigating legal risks and an ethical tool that strengthens GCG and prevents corporate fraud through structured moral oversight. The implication is that integrating legal audits into the corporate risk management framework is a strategic necessity for corporations in facing regulatory dynamics, increasing stakeholder trust, and strengthening governance sustainability through the combination of normative compliance and moral integrity.]]>
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