Auditzielgruppe

Auditzielgruppe refers to the specific group of individuals or entities that an audit is intended to assess or impact. This group is not necessarily the same as the organization being audited. For example, an internal audit might target a specific department's processes and employees, while an external financial audit's auditzielgruppe would be the shareholders and potential investors who rely on the audited financial statements. The definition of the auditzielgruppe is crucial for determining the scope, methodology, and reporting of the audit. Understanding the auditzielgruppe helps ensure that the audit findings are relevant and communicated effectively to those who need to act upon them. In some contexts, the auditzielgruppe may also be referred to as the audience or stakeholders of the audit. Their expectations and information needs often guide the audit's focus. For instance, a compliance audit's auditzielgruppe might include regulatory bodies, while a customer satisfaction audit's auditzielgruppe would be the company's customers. The selection of the correct auditzielgruppe is a fundamental step in audit planning.