Audit it is a systematic examination of the activities carried out in a given company or sector, which aims to find out if they are in agreement with the provisions planned and/or established in advance, if they were implemented effectively and if they are adequate.
Audit is an analytical and expert examination that tracks the performance of accounting operations expressed in a balance sheet. The expression accounting audit, which serves to describe the valuation of a company in the accounting landscape.
Professionals who participate in auditing financial statements are certified and must follow strict professional standards. The main auditing companies are Deloitte, PricewaterhouseCoopers, KPMG, Ernst & Young, among others.
External and internal audit
Audits can be classified into: external audit and internal audit. External audit is distributed in several management areas, such as systems auditing, resource auditing human rights, quality audit, financial statement audit, legal audit, accounting audit etc.
Internal audit aims to evaluate the management process, with regard to aspects such as corporate governance, management of risks and procedures for adherence to standards, in order to point out any deviations and vulnerability to which the organization is subject.
While the external auditor is a professional who is hired from outside and has limited time to solve problems of the company, the internal auditor is an employee of the company itself, which has more time and knowledge regarding the company in question.
environmental audit
The environmental audit consists of the investigation of the norms or parameters of a company, in relation to its interaction with the environment.
This type of audit is used to verify whether a company is complying with the regulations established by the laws in the field of environmental protection. In some cases, a company can forget about the environmental and ecological aspects, in order to obtain more profits.
hospital audit
In the field of health, there is a hospital audit that can be applied in various areas of a hospital, such as auditing in nursing, for example.
In these cases, the audit aims to verify whether the services provided are of quality and comply with the established standards.
Auditing is a matter of learning and training, so that everyone involved in patient care can have the best possible performance.