This document discusses the importance of conducting code audits to ensure software application compliance. It defines a code audit as a thorough examination of an application's source code to identify vulnerabilities, errors, or deviations from standards. The document then outlines the key steps in a code audit process, including defining compliance requirements, reviewing the codebase, checking authentication, assessing data handling, and documenting findings. Regular code audits can help identify and address potential compliance issues to protect applications and data.