External and internal audit
1. Siberian State Transport UniversityEXTERNAL AND INTERNAL
Engineering & Econimics Faculty
2-st year students EBA-212
1. The economic essence of internal and external
2. Characteristics of internal audit
Characteristics of external audit
3. Internal audit● Internal audit
Internal audit is an independent activity in the organization for the verification
and evaluation of its work
is to help the employees
effectively perform their
Small organizations may not
have full-time auditors.
• verification of informanagement links
• evaluation of performance.
7. External Audit● External Audit
External audit is an independent verification of the client's financial
statements in order to establish its reliability of financial and business operations.
is to audit the financial statements
Enterprises and organizations have
the right to choose auditor.