An audit is a set of controls and audits that involve reviewing a collection of documents and financial information. These reviews also ultimately lead to a report in which the auditor expresses his or her views on the accounting policies used and the accuracy of the financial statements of that entity or business unit. To perform this process, the auditor must examine the financial documents and information and the internal control system of the collection and prove the existence and ownership of the assets and liabilities.

Auditing services include: independent auditing, internal auditing, operational auditing, special and contract auditing, financial and accounting systems, evaluation of internal controls, financial analysis.