Nowadays, there have been changes in the way organizations carry out their activities for the fulfillment of their objectives, guiding their processes through the establishment of standards, in addition to assessing the importance of the financial and accounting information handled, taking into account the evaluation and control of the processes, thus ensuring the efficiency of the results obtained.
That is why, the audit is observed and analyzed as the process that has as its primary objective to obtain sufficient and competent evidence, through a series of supervisory procedures that allow to make known in the first place the operation of internal controls that are previously established, since the veracity and reliability of the information provided through the financial statements, for internal and external users, depends on it.
All these reasons indicate that every organization must have an internal audit process capable of reviewing and evaluating the planning executed by the organization, with the firm objective of obtaining results, in order to provide a series of recommendations that apply the necessary corrective measures that are transcendental for the development and economic future of the organization.
There is no doubt then, that the purpose of the internal audit is to evaluate as well as to check all the evidence related to administrative, managerial, financial and operational tasks of the organization, providing it with the assurance that all the information obtained and recorded is true and reliable.
In addition we can rescue that the audit process allows the management to apply corrective measures in all areas of the organization, i.e. in the administration, finance, management and production departments because not only the finances but also the procedures and manuals of growth in each of the areas of the company are evaluated, this with the intention of making the faithful fulfillment of the same for their effective evaluation.