Regularity Audit Related to the Organization of the Accounting System According to the European Directives of a Joint Stock Company

Abstract

The internal audit helps the entity attain its objectives by an organized approach, to evolve and improve the efficiency and the effectiveness of the management system based on the risk, control, and management processes administration. As well, it examines the operations, mainly to cause improvement and leads to the strict application of the policies and procedures established by the trading company, contributing to the addition of an extra value.