Презентация на тему External and internal audit

Name:
Buyakova Olga
Engineering & Econimics Faculty
2-st year students EBA-212

Siberian State Transport University

EXTERNAL AND INTERNAL AUDIT

Plan

Introduction
The economic essence of internal and external audit
2. Characteristics of internal audit
Characteristics of external audit
Conclusion

Internal audit

Internal audit is an independent activity in the organization for the verification and evaluation of its work

The purpose
is to help the employees of the organization effectively perform their functions.

Internal audit is conducted by auditors working in this organization.

Small organizations may not have full-time auditors.

The main task of internal auditors is to provide control information.
Functions :

• verification of informanagement links
• evaluation of performance.

External Audit

External audit is an independent verification of the client's financial statements in order to establish its reliability of financial and business operations.
The purpose
is to audit the financial statements

External audit is conducted on a contractual basis by audit firms or individual auditors.

Enterprises and organizations have the right to choose auditor.

Thank you for your attention!