Internal auditing
Internal auditing is a process of consultancy to verify the procedures of a company. The scope of internal auditing is to improve the efficiency and effectiveness of company procedures. Internal auditing helps the company to attain its objectives through a systematic professional approach. Internal auditing has the delicate task of providing consulting activities whose purpose is to create value indirectly and improve operations at each level.
Internal auditing may be carried out by:
- a company employee who covers only the role of internal auditor of the company;
- a company employee who also has other duties and may be appointed as internal auditor in audits in which he is not involved. In this case the employee should be allowed to work independently in order to ensure the objectivity of its judgment;
- an external consultant.
This generally occurs in small companies: in these cases, it is sometimes difficult to guarantee the independence of the person who is to conduct the internal audit if the person involved is a company employee.
Fonti: https://en.wikipedia.org/wiki/Internal_audit e https://www.we-learn.it/audit-interno-chi-puo-condurlo-e-chi-no/
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