An external audit is an examination that is conducted by an independent accountant. This type of audit is most commonly intended to result in a certification of the financial statements of an entity. This certification is required by certain investors and lenders, and for all publicly-held businesses.
What would we check:
Internal auditing is the independent and objective evaluation of an organisation’s internal controls to effectively manage risk within its risk appetite.
What would we do:
TYPES OF INVESTIGATION
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