Exemple de page de Internal and external audit

AUDIT

Outline

• Introduction

1. Internal audit

1. Definition of internal audit

2. Stakes in audit

2. External audit

1. Definition of external audit

2. Popular profiles

• Conclusion

Introduction:

The countable and financial audit is an examination of the patrimonial states of the company, to verify their sincerity, their regularity, their conformity and their capacity to reflect an accurate image of the company.

Internal Audit

The internal audit is an activity of council realized by certain employees of the company which certifies the regularity of the management of the company with regard to the follow-up of its procedures.

The internal audit is exercised in various legal and cultural environments as well as in organizations among which the object, the size , the complexity and the structure are diverse. He can be besides exercised by professionals of the audit, internal or external in him organization

Definition given by the experts-accountants, in congress in 1977: the internal control is all the safeties contributing to the control of the company. it aims at assuring the protection, the protection of the heritage and the quality of the information on one hand and the other one, the application of the instructions of the direction, and at favoring the improvement of the performances.

Another Definition given in 1987: the internal control is established by all the measures of the accounting or other control, which the direction defines, applies and watches, under its responsibility, to assure the protection of the heritage of the company and the reliability of the accounting recordings and the annual accounts which ensue from it.

In summary: audit serves

Application of the instructions of the direction.