An Audit determines whether a process or transaction has followed the applicable rules or anything abnormal from the normal. This is the basic fundamentals to auditing and the auditor created rules to check if those transactions are Compliant or Non-Compliant. Every Audit is an independent opinion and by far it is always important to get an external opinion because your internal opinion can be biased or safeguarded within closed boundaries. The impact that an external auditor creates is larger than the information shared by an internal auditor. Saying so no matter how small or big your organization may be, Auditing should be an exercise that must be undertaken on a regular basis to keep your effectiveness and realize the company’s objectives also maintain an healthy system. So whenever an audit happens, you are always getting better than the last time.
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