Internal and External audit: roles and objectives inside organizations

Auditing is the process of examining the accounts of a business and writing a report, in order to determine if they are accurate and compliant with the legislation. Over years, audit has become increasingly important inside firms, evolving alongside societies and their related issues. The dissertation is intended to analyse the functions and goals of Internal and External audit inside companies. After an overview and a comparison of the two subjects taken into account, we will focus on the purposes of the two processes through the analysis of the activities and bodies involved.