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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.
Translated from Portuguese
by Susana Saraiva, Portuguese-English and English-Portuguese translation
specialist. Contact: spams@sapo.pt.
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