Questions & Answers about Mereka mengaudit pematuhan.
Mereka means they or them, depending on context.
In this sentence, it is the subject, so it means they.
It does not mean he or she. Malay has separate words such as dia or ia for he/she. Also, mereka is plural, so it refers to more than one person.
Malay often adds prefixes to verbs. Here, the base word is audit, and the prefix meng- is added to form the active verb mengaudit, meaning to audit.
So:
- audit = audit
- mengaudit = to audit / are auditing / audit, depending on context
This is very common in Malay formal writing and speech.