AUDIT EXTERNAL CONTROL AUDIT

Abstract

In the article External Control Audit, the concepts of auditing in general and information about internal auditing and external auditing are demonstrated, addressing the main similarities and differences between them. Then, in the same way, the importance of external control auditing in organizations is demonstrated and how the auditor performs his work, from the moment he receives information about the relevant body, until the moment he issues his opinion on the matter. The impact of artificial intelligence on the auditor's work is synthesized in a theoretical and practical way until the external control audit works are exemplified in the public and private sector.