摘要：Internal audit is an attribute of the management,The auditor having the role of assisting the manager in making decisions about the best possible control over the activity. Internal audit makes recommendations but does not take binding measures. Through these information and recommendations (reports),internal audit provides "managerial assistance" to managers at different levels. The internal audit ensures the monitoring of the activities carried out in the company,including the internal control activity. On the basis of a predetermined methodology and an activity plan approved by the entity's manager,the internal audit carries out a general diagnosis of the internal control system,a system that includes managerial,technical,economic, financial,accounting and other kinds of aspects.
关键词：internal audit;internal audit report;worksheets;internal auditors' recommendations;monitoring the implementation of the recommendations etc .
