AND INTERNAL AUDIT
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External and internal audit презентация
Содержание
- 1. External and internal audit
- 2. Plan Introduction The economic essence of internal
- 3. Internal audit Internal audit is an
- 4. Internal audit is conducted by auditors working
- 6. The main task of internal auditors is
- 7. External Audit External audit is an
- 8. External audit is conducted on a contractual
- 10. Thank you for your attention!
Plan Introduction The economic essence of internal and external audit 2. Characteristics of internal audit Characteristics of external audit Conclusion
Слайд 1Name:
Buyakova Olga
Engineering & Econimics Faculty
2-st year students EBA-212
Siberian State Transport University
EXTERNAL
Слайд 2Plan
Introduction
The economic essence of internal and external audit
2. Characteristics of internal
audit
Characteristics of external audit
Conclusion
Characteristics of external audit
Conclusion
Слайд 3Internal 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.
Слайд 4Internal audit is conducted by auditors working in this organization.
Small organizations
may not have full-time auditors.
Слайд 6The main task of internal auditors is to provide control information.
Functions :
• verification of informanagement links
• evaluation of performance.
Слайд 7External 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
The purpose
is to audit the financial statements
Слайд 8External audit is conducted on a contractual basis by audit firms
or individual auditors.
Enterprises and organizations have the right to choose auditor.
