Audit Concept
The term audit designates an activity of lifting, analysis and detailed and systematic procedures’ evaluation, internal practices and routines of an organization as a way to find objective evidence of the accordance relatively to a certain pattern or goal, whether this being ruled by internal policies, external policies or even legal requirements.
Audits can be divided into internal audits and external audits. The internal audits are performed by an internal department or by employees who belong to the organization self whom possess a high autonomy and independence level. The external audits are performed by specialized external entities or people.
Currently and as outset, any area of the company or management can be subject of internal or external audit, origination several types of audit. Is presented below some examples:
- Financial Audit;
- Accountancy Audit;
- Tax Audit;
- Human Resources Audit;
- Quality Audit;
- Systems Audit;
- Environmental Audit;
- Security Audit.
