Internal auditing: Internal auditis an independent inspection, monitoring and evaluation activity established within the enterprise and serving the enterprisemanagement department . It can be used to inspect, supervise and evaluate the effectiveness of the internal system of an enterprise, and can also be used for the inspection of accounting and related information, as well as to supervise and evaluate the business performance and business compliance of the enterprise.
The characteristics of internal audit:
Auditors and auditors are located within the enterprise.
The content of the audit focuses more on whether the business process is effective and whether the various systems are being followed and implemented.
The objectivity and impartiality of the audit results are low, with the majority of suggestions.
