Internal and external control – Auditing


A study of the conceptual, theoretical and practical procedures applicable to auditing - both external and internal. Primary emphasis is placed upon the theoretical development of the concept of control, the various species and its importance and its historical development and still the subject of the audit (the auditor), subject to it (what;) check and audit procedures (technical and the outline of the work of auditors). This theoretical framework of audit evidence is used for financial and operational audit reports.