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Every business leader, whether an individual or a company, would like to have a clear long-term vision on its performance contract so that all stakeholders play the expected role fully, and for this, he often resorts to a systematic process of objectivity and evaluation of evidence regarding the current state of the entity, management indicators, compared to predetermined criteria and communicated to the intended users. It is, in a word, the Audit. It is therefore a question of seeking to evaluate the concordance between assertions and reality, entrusting this task to an independent professional or to an internal control service.Although these two tasks complement each other, the Audit is not to be confused with the Internal Control.The latter represents the set of securities that contribute to the control of the company.The Internal Audit is located inside the entity and constitutes an independent function of appreciation of the control of operations. In short, it is about assessing and evaluating the effectiveness of other controls. Nowadays, the external auditor's report appears as a credible and important source of information.
About the author
Trésor Ilunga KAMPELA è uno scrittore della Repubblica Democratica del Congo, laureato in scienze commerciali e finanziarie, opzione contabilità, presso l'I.S.C.-Lubumbashi.Bernard KAYIMBW MANETA è uno scrittore della Repubblica Democratica del Congo, laureato in scienze commerciali e finanziarie, opzione marketing, presso l'Istituto Superiore di Commercio.Lubumbashi e ricercatore indipendente.
