Types of audit and audit response characteristic - Read useful advice
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Auditing as a kind of service has long ceased to be a novelty. At the present stage of development of this service is an independent appraisal activity. Audit may be subjected to one of the activities of the organization or company, such as financial statements, so all the work as a whole. In addition, it is possible to evaluate a particular product, technology, systems, project or process.
Species diversity audit
Types of audit services are classified according to the scope of the evaluation activities. Depending on who is undertaking activities to distinguish between external and internal audit. So, is considered to be an external audit conducted by third parties or audit firm, an internal audit is conducted by employees of the organization.
By the beginning of the last century auditing activities divided into two broad categories: - Financial or investment audit; - Audit in the industry.
The demand for independent evaluation in the field of investment and financing activities is due to its extension. Thus, the services of the auditors they sought not only to lenders and owners of companies, and interested third category - investors. Despite the fact that the financial and investment audits are one category, between them there is a difference. Audit in finance is an activity aimed at the validation of financial activities, financial transactions and the accuracy of the correctness of conducting accounting. The objectives of the investment audit are somewhat different plane, he is studying the effectiveness of investments in the long term, as well as their intended use.
Industrial Audit - is a more complex form of auditing, which requires knowledge and understanding of not only the financial component, but also technical and technological spheres. The financial part of the industrial audit aims to determine the reasonableness of the value of products, services and tariffs. The technical component is to test the organization of the production process, quality control systems, production technology, production equipment and raw materials.
In addition to these kinds of audit activities with increasing activity applies personnel audit, tax audit, the fire audit, environmental audit. Implementation of project activities actualized PR-audit.
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