ISSN: 2041-6792

Clinical Investigation

Auditing-Peer-review-Journals

The term audit generally refers to an audit of the financial statements. A financial audit is an objective review and assessment of an organization's financial statements to ensure that the financial records are a fair and accurate representation of the transactions that they claim to represent. Auditing is defined as the on-site verification activity to ensure compliance with requirements, such as inspection or examination of a process or quality system. An audit may apply to a whole organization, or may be specific to a function, process, or step of production. Internal audits refer to audits conducted within the organizations by employees and stakeholders with a view to assessing and assessing whether the organization is following internal processes, standards, rules and regulations in addition to determining whether it is in compliance with the regulatory standards. External audits are performed by independent and third-party agencies and firms specifically responsible for assessing and evaluating the compliance of an organization with regulatory standards. Furthermore, some organizations also hire external auditors to "hold a mirror to themselves" in the sense that any deficiencies and irregularities that are otherwise not "visible" to senior management during the course of conducting the day-to-day operating business can be found.    

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