All organizations or companies can be subject to control, supervision and evaluation by internal or external entities. It is something that contributes to the continuous improvement of the most fundamental activities.
Taking into account the relevance of this process, we have prepared the collection of audit books in PDF format.
Audits are very necessary and should not be perceived as a threat, but as an essential part of the improvement process. It is a procedure that helps to correct irregularities (if any) and to act more effectively. In our audit books in PDF format, you will have content related to these processes so relevant in organizations.
Auditing is defined as a verification of accounting, management and other areas such as operations. It is about verifying that it coincides with the real transactions and activities, as well as if the results obtained are in accordance with the proposed objectives.
There are two types of audits: internal and external. The first refers to the one performed by the company’s internal staff or by the professional assigned to the company. In this case, a person is recommended who is as impartial as possible and, preferably, has no links with people in the organization.
The second, external, is carried out by entities or persons outside the company. Despite being external, the auditor or entity in charge of the work must have good communication with those involved in the audit before, during and after the process.
In general, the audit focuses on accounting, but it does not have to be limited to this. In a broad sense it is a process that can be performed in countless areas within the company.
Check out our more than 15 audit book in PDF format, available for immediate and free download. Your studies are easier with our carefully selected titles.
Basic Audit Books
3) Glossary of Terms (Auditing and Ethics) (Presentation)
Financial Reporting CouncilSource: Financial Reporting Council
Govind Ballabh Pant Social Science InstituteSource: Govind Ballabh Pant Social Science Institute
Internal and External Audit Books
Audits are costly reviews that bring a benefit to the audited company. I remember when I worked in the quality control department of some companies, how this rigorous analysis could help us in many areas, in the optimization and improvement of each of the productive processes of the company, since an internal and external audit was performed.
Now, let’s define each one of them; the internal audit is the most essential between both, since it works as an independent department and depends directly on the management. While the external audit is responsible for analyzing all systems, areas, production systems, procedure manuals, etc. of the company.
Both processes are necessary, and require the participation of all personnel involved, from the manager to the department cleaner.
6) External auditor assessment tool
Center for Audit QualitySource: Center for Audit Quality
7) Coordination and Cooperation between Internal and External Auditors (Article)
Khaled Ali EndayaSource: Core
8) Internal and External Audits
Office of the Comptroller of the CurrencySource: Office of the Comptroller of the Currency
10) coordination and Cooperation between Internal and External Auditors (Article)
Borough Council of Kings Lynn & West NorfolkSource: Borough Council of Kings Lynn & West Norfolk
Financial Audit Books
The management of finances is always a delicate issue, for many companies, banks, and any other business to have a good control of this is a priority in its objectives, therefore it is necessary that the people in charge of it are trained, and likewise the processes are efficient.
In this sense, financial audits are an effective way to optimize these processes and help companies to have a better control over the flow of money they manage, both incoming and outgoing.
The purpose of this procedure is to review and examine the financial statements of entities to establish their reasonableness and increase the usefulness of the information they contain, so that the company benefits.
12) Fundamental Principles of Financial Auditing
PSSFP Finances PubliquesSource: PSSFP Finances Publiques
13) Financial Audit Principles
International Organization of Supreme Audit InstitutionsSource: International Organization of Supreme Audit Institutions
Management Audit Books
When we talk about management audit, we cannot leave aside its founder, James O. McKinsey, who in 1935, as a member of the American Economic Association, proposed the fundamentals for the review of a company in all its aspects, in order to verify its current state with a view to improving in the future.
This began to lay the foundations of how to conduct an administrative audit, which involves an exhaustive evaluation of the organization as a whole, from control mechanisms to operating mechanisms and human resources, analyzing each of its objectives and procedures.
Conducting an audit is a very beneficial process for any organization because it makes it possible to visualize deficiencies, establish improvements and carry them out.
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