Audit, which is carried out at the request of the legislation, is carried out exclusively by audit companies in accordance with the requirements of Federal Law No. 307-FZ "On Auditing Activity". Companies that italian whatsapp number do not fall under the list provided in the fifth article of the said law have the right to independently determine who and in what order will conduct the audit for them.
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Internal audit can be carried out by different employees of the company:
Management: Company leaders often participate in audits to gain first-hand assurance of the adequacy and effectiveness of business processes.
Commission. To conduct the audit, a commission may be formed from employees who do not participate in the day-to-day activities of the departments where the audit is being conducted.
Chief or staff accountant. These professionals, who are responsible for bookkeeping, may also perform audits, especially in the area of financial transactions.
Internal auditor. This official, who is permanently engaged in audit activities in the company, plays a central role in assessing and improving the effectiveness of management and operational processes.
Large enterprises often create separate internal audit services that report directly to management and have all the necessary skills and competencies.
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In the case of small businesses, internal audits are usually carried out by the entrepreneur himself, or he outsources audits to specialized companies.
Audit professionals must comply with the rules established by the following legislation:
Federal Law No. 307-FZ regulating auditing activities.
Federal Law No. 115-FZ, aimed at combating the legalization of proceeds from crime.
Federal Law No. 273-FZ, which is aimed at combating corruption.
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Audits are classified as regular and unscheduled:
Regular audits are conducted at intervals specified by law, usually once a year. However, a different schedule may be established in the internal documents of the organization if the enterprise is not subject to mandatory audit requirements. It is considered optimal to conduct such audits every six months.
An unscheduled audit can be initiated by management before making key decisions, concluding important contracts, attracting investments or important changes in the company.
Principles of Internal Audit
The purpose of internal audit is to ensure reliable management and control in the organization. This process is based on the following important principles:
