Auditing Management

Abstract

The audit is a crucial process for decision-makers, employees, and stakeholders. It assures all parties that goals and tasks are appropriate and implemented as intended and that resources are used effectively. For this reason, it is necessary to understand the audit's assumptions and adequately use this process to obtain value for money. This chapter will present the types and criteria of auditing, the audit process, and the risk assessment methodology. The introductory part will complement the case studies that aim to help readers understand the presented issues and apply the solutions in practice.