What Is Audited

Audited is a variation of the verb audit, whose origin refers to the Latin term auditarethat gave rise to the audit. Thus, audited means something or that which has been subjected to a process of analysis, which is carried out by the auditors.

What Is Audited

The auditors, in turn, are the professionals in charge of certifying the procedures are performed by a company, sector or group. The term audit is understood as a systematic examination of the activities that are developed, and therefore has as objective to do your investigate to certify if the same are being performed in accordance with the provisions of initially or not.

You can audit a company in two ways: internally or externally. In the internal audit procedure is conducted by a company employee who is usually chosen by the knowledge they have about the institution and thus cannot ascertain the best any problem.

It is up to him to evaluate the process of management and related issues such as, for example, the corporate governance committee with the aim of detecting possible problems related to vulnerabilities or even deviations that can harm the company and put in a level of risk.

What Is Audited 2

On the other hand, the external audit is carried out by a professional who is duly hired for such a task. In this model, the work can be performed in various spheres such as, for example, in the legal sector, but also in human resources and even in the financial statements.

Some terms are usually used when referring to the word audit. They are:

Audit client: the person or company that made the request of an audit;

Auditee: the company or corporation that has been subjected to an audit;

Criterion Audit: Refers to the set of procedures, requirements, or policies;

Evidence of Audit: relates to the presentation of facts, criteria, information or records that are verifiable;

The finding of the Audit: Are the results obtained from the evaluation evidence that has been collected and compared in the audit with the due criteria.

What Is Audited 3

However, the word audit should not be confused with amend. This is often used in the context of the right, whose meaning is to append new data or information that did not exist, but that are important or necessary.

To do this, it creates a term of an addition or Additive as a kind of instrument that can be used in the legal field and that allows to conclude a new contract with the appropriate modifications that did not exist in the previous contract. As an example, the addition of the FIES.

Gallery

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