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Showing posts from February, 2022

What is Internal Audit and functions of Internal Auditor.

  Internal Audit Internal controls, including its corporate governance and accounting processes. These audits ensure compliance with laws and regulations and help to maintain accurate and timely financial reporting and data collection. Internal audits also provide management with the tools necessary to attain operational efficiency by identifying problems and correcting lapses before they are discovered in an external audit. Functions of Internal Auditor Monitoring of Internal Controls –  Management should maintain Internal control. An internal Auditor may be appointed to monitor whether Internal control is operating or not? And also to suggest any measures to achieve the improvements. Examination of Financial and Operating Information –  They may review the means used to measure the financial and other information. The auditor may make inquiries for transaction balances and other specific matters. Review of Operating Activities –  They have to  review the oper...