Why audit?

Abstract

The basic question of why audits are performed is discussed. The position of the audit in the management process is identified to indicate the reasons management operate this function.

The objectives of audits are reviewed and the purpose of each type of audit stated.

The motivation for using the auditing process within an organization is discussed, bearing in mind that it is unlikely that an audit will be a spontaneous operation.

The concept of management and organizational continuity is discussed, before consideration is given in detail to the auditee’s reason for generating audits.

The personnel of an audit are introduced and the relationships that exist between them explored. The make-up of the auditing team is introduced and its functions briefly stated.