Abstract

Joint ventures (JVs) present unique challenges in financial governance due to shared ownership, complex reporting structures, and diverse stakeholder interests. Ensuring audit integrity in JVs requires an integrated approach that combines risk-based financial governance, standardized procedures, and technological support. This study develops a conceptual framework that enhances audit reliability, regulatory compliance, and operational transparency in joint ventures. Drawing upon a systematic literature review, case study analysis, and synthesis of best practices, the framework emphasizes risk assessment, control mechanisms, and accountability structures. The study provides both theoretical insights and practical guidance for audit committees, finance managers, and regulators in optimizing financial governance in JVs.