The audit of the collection is the control and review that includes the handling of documents and financial information of a collection. Also, these procedures lead to the preparation of a report in which the auditor expresses his opinion regarding the used accounting methods and the accuracy of the financial statements of that institution or business unit. In order to carry out this process, the auditor must study the financial documents and information and the internal control system of the group and prove the existence and ownership of the assets and liabilities.

Audit services include: independent audit, internal audit, operational audit, special and agreed audit, financial and accounting systems, evaluation of internal controls, financial analysis.