Auditiüksused

Auditiüksused, often translated as audit units or audit bodies, are organizational components within a larger entity responsible for conducting internal or external audits. These units play a crucial role in ensuring accountability, compliance, and operational efficiency. Internal audit units are typically established within companies and government agencies to provide independent assurance to management and the board of directors that risks are being managed effectively and that internal controls are sound. They examine financial records, operational processes, and compliance with regulations and policies. External audit units, on the other hand, are independent firms or bodies that provide an objective assessment of an organization's financial statements. Their primary role is to express an opinion on whether the financial statements present a true and fair view of the company's financial position and performance. The findings and recommendations of audit units are vital for improving governance, identifying areas for improvement, and mitigating potential risks.