What is Audit

Audits can be performed for various purposes, such as to comply with legal and regulatory requirements, to assess an organization's financial performance, or to identify and mitigate risks. Auditors follow a standardized set of procedures to gather and evaluate evidence, and they typically issue a report that provides their findings and conclusions.

Auditing can also be applied to non-financial areas, such as information technology, quality management systems, and environmental management systems. In these cases, the audit assesses whether the system or process being audited conforms to established standards and procedures, and identifies areas for improvement.

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