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Internal Audit

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(Querist)
20 March 2008 What is the main approach to the internal audit.What care must be taken in case of the internal Audit.
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kartik_somu

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kartik_somu (Expert)
20 March 2008 Internal audit is entirely an audit of internal controls.
Whether controls are existing that avoid the possibility of any mistake / fraud appening.

Based on the controls, we check a few transactions on test basis to see if they are effective.
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Chintan Gajjar

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Chintan Gajjar (Expert)
20 March 2008 The main purpose of Internal Control is to prevent fraud and the purpose of Internal Audit is to detect fraud which take place eventhough there is efficient Internal Control System.
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