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The audit function has become very important over the years. Various stakeholders are applying greater pressure on companies to increase transparency and strengthen corporate governance initiatives. Auditing is used as a tool to evaluate the quality of an organization's output, including the people, systems, and procedures, as well as financial statements. Today’s auditors are multifaceted individuals who have a broad experience and understanding of how different business components operate and interact with one another. This course helps you understand what auditing entails. It includes a description of the objectives and benefits of auditing to various parties, as well as the different types of audits that can be conducted by internal or external auditors. It describes the four phases of the general process for auditing, which are planning, gathering evidence, evaluating evidence, and issuing a report. And it outlines some general auditing standards to indicate what's required from the auditors in terms of skills and attitudes, as well as in terms of standards to meet at different stages of the auditing process.

Learning Objectives
  • Identify how different stakeholders can benefit from auditing
  • Determine the type of audit that must be carried out in a given scenario
  • Identify statements or actions made by an auditor that indicate he or she has the right qualities when conducting an audit
  • Match stages of the auditing process to examples
  • Describe how auditing standards are met in a given scenario
  • Audience

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