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The work of an auditor is a systematic and organized task that procedurally examines and evaluates the efficiency of the accounting team in an organization. Internal auditing benefits the organization itself, especially the management, whereas an external auditor may come in as an agent of a third party. Auditing, as the post, is essential to analyze and determine the integrity of the people in an organization as well as the financial records that the organization keeps. Auditing is a legal requirement for legally recognized businesses and organizations. There is a need for absolute cooperation with auditors when they are executing their mandates as either internal or external auditors. They do come with their own materials for auditing. They require information from people within the organization.
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Sometimes there are conflicts between auditors and accountants arise. This happens usually when discrepancies emerge from information available to the auditors. Alternatively, challenges may come up when accountants cannot provide what an auditor wants to used during his or her exercise. This takes one back to their professional conduct and code of ethics that they ought to follow in the course of executing their duties. As an auditor, there are guidelines that guide how they do their job. Accountants also have responsibilities that they ought to fulfill during the auditing exercise. When each person understands their position in the organization and follows established rules, there can be no crisis.
This is an insightful post. It gives people a chance to understand the essence of auditing and the principles of the accounting job. Though the points in the post do not appear in a chronological manner, the idea is still visible though it needs sharp brains to understand it. There is a need to improve writing and presentation skills to enhance understandability of such crucial pieces of writing.
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