Audit in the reporter’s balance

The internal auditor of the reporter’s balance sheet

The internal auditor must have technical capabilities related to auditing, risk assessment and implementation of audit programs. The internal auditor must have sufficient motivation and perseverance to perform audit tasks, because the audit may involve complex and challenging issues.

Frameworks

Independent audit in the reporter’s balance sheet

The independent auditor must have sufficient professional education in the field of accounting and auditing and have technical skills related to his field of work. As a professional, the independent auditor must have high professional ethics and benefit from the motivation to perform audit tasks. The independent auditor must be able to establish To have effective communication with the managers and representatives of the audited organization in order to obtain the required information and convey his recommendations and reports correctly.

Auditor independence