Audit and Management of the company

Every business leader whether an individual or a company would like to have a clear long-term vision on its performance contract so that all stakeholders play the expected role fully and for this he often resorts to a systematic process of objectivity and evaluation of evidence regarding the current state of the entity management indicators compared to predetermined criteria and communicated to the intended users. It is in a word the Audit. It is therefore a question of seeking to evaluate the concordance between assertions and reality entrusting this task to an independent professional or to an internal control service.Although these two tasks complement each other the Audit is not to be confused with the Internal Control.The latter represents the set of securities that contribute to the control of the company.The Internal Audit is located inside the entity and constitutes an independent function of appreciation of the control of operations. In short it is about assessing and evaluating the effectiveness of other controls. Nowadays the external auditor's report appears as a credible and important source of information.