An audit is an investigation which is carried out systematically and usually independently by an auditor. An auditor, or audit team, uses a checklist or questionnaire to examine whether reality corresponds to the desired way of working. In doing so, the auditor identifies any structural deviations and determines their severity. All findings from the investigation are then reported by the auditor to the client. This is done in an audit report. In most cases, the management is the client. In this article, we will tell you what different types of audits there are and at what organisational levels they occur.
There are different types of audits, internal and external audits.
Both internal and external audits can be carried out at three organisational levels: