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From CAF Network
Auditing is an independent appraisal function to examine and evaluate the activities of an organisation and its results. The most common audits are: financial audit, operational audit, ICT audit, compliance audit and management audit. Three levels of auditing control activity can be distinguished:
  • Internal control, which is carried out by management.
  • Internal auditing by an independent unit of the organisation. In addition to compliance/regulation activities it may also have a role in controlling the effectiveness of the organisations internal management.
  • External auditing, performed by an independent body from outside the organisation.