Journal of Finance and Marketing

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Auditing-Peer-review-Journals

Financial auditing is the process of examining an organization's (or individual's) financial accounts to control if they are accurate and in accordance with any applicable rules (including accepted accounting standards), regulations, and laws.

External auditors come in from external the organization to examine accounting and financial accounts and provide an independent opinion on these records. Law requires that all public companies have their financial reports externally audited.

Internal auditors work for the organization as internal employees to observe records and help improve internal processes such as operations, internal controls, risk management, and governance.

Audit planning contains deciding on the overall audit strategy and developing an audit plan.

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