Financial Audit
It evaluates whether the financial report data are compatible with the real value of the audited unit’s assets, liabilities, financial resources, asset management, and allocated budget appropriations.
Compliance Audit
It examines an organization’s financial transactions and other activities to determine whether they comply with established methods, rules, and legislation. In other words, the purpose of Compliance Audit is to assess the degree of compliance of practitioners with the regulations set by a specific authority.
Performance Audit
It evaluates the degree of economy, effectiveness, and efficiency of the institution or organization’s physical, financial, and human resources while performing its duties.
Information Technologies Audit
It evaluates whether the information systems of the audited unit are secure. This type of Audit is also used to assess the adequacy and accuracy of data and information stored in the Audited information system. Security of the information system can be defined as the degree to which held lead is prevented from being misused, damaged, or destroyed.
System Audit
It is characterized as evaluating whether the audited unit’s financial management procedures effectively detect and eliminate deficiencies.
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