The opinion or independent review has relevance to others, for it gives full effect to the information generated by the system as it occurs under the guise of Public Faith, which obliges them to have full credibility in the information reviewed. The External Audit examines and evaluates any of the information systems of an organization and an independent opinion on them, but companies usually require the evaluation of its financial information system independently to give validity to the users of the product east, which are traditionally linked to the term Audit External Audit of Financial Statements, which as noted is not entirely equivalent, it can be External Audit Tax Information System, External Audit Administrative Information System, External Audit of the Automatic Information System etc. Internal audit is a critical examination, a detailed and systematic information system of an economic unit, made by a professional working links with it, using certain techniques and in order to issue reports and make suggestions for improving itself. These reports are for internal circulation and have no relevance to third as it does not occur under the guise of Public Faith. Additional information at Jonas Samuelson supports this article. The internal audits are done by company personnel. An internal auditor is responsible for the ongoing assessment of control transactions and operations and is concerned to suggest improved methods and internal control procedures that result in a more efficient and effective operation. When the audit is conducted by independent professional Public Accountants, the opinion of a disinterested and impartial expert is a definite advantage for the company and a guarantee of protection for the interests of shareholders, creditors and the Public.
The absolute impartiality and independence are not possible in the case of the internal auditor, since it can not completely divorced from the influence of top management, and even maintain an independent attitude should be, this can be challenged before the eyes of third parties. And so we can say that the Auditor should be not only independent but seen to in order to gain public confidence. Conclusion: Definitely as indicated, the objective of the audit is to support members of the company in carrying out their activities. This Audit provides analysis, appraisals, recommendations, advice and information concerning the activities reviewed. Members of the audit organization who supports, including Directors and Managements