Audit

From LawGuru Wiki

An audit is an evaluation of an organization, system, process, or product. It is performed by a competent, objective, and unbiased person or persons, known as auditors. The purpose is to verify that the subject of the audit was completed or operates according to approved and accepted standards, statutes, regulations, or practices. It also evaluates controls to determine if conformance will continue.

Audits evaluate conformance now and into the future. An inspection evaluates conformance in the past. Both are important parts of management.

Some examples are:

• Financial audit (the oldest)
• Management system audit (quality audit, safety audit, environmental audit)
• Internal audit
• Performance audit
• Conformity assessment audit (ISO, HACCP, JCAHCO)
• Telecommunication audit
• Computer Security Audits
• Information technology audit
• Environmental Audit
• Academics audit
• Clinical audit
• The Scientology practice of auditing. See Scientology beliefs and practices.

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