Audytu

An audit is an independent examination of evidence regarding assertions about a subject, conducted to determine whether those assertions are presented fairly and in accordance with applicable criteria. Audits are intended to provide reasonable assurance to stakeholders, support governance and accountability, and identify areas for improvement. The scope can cover financial statements, internal controls, operations, or compliance with laws and regulations.

There are several common types of audits. A financial audit focuses on whether financial statements are accurate and comply with accounting standards. An internal audit is conducted by an organization’s own staff to assess risk management, control processes, and governance. An external audit is performed by independent professionals for external users such as investors or regulators. A compliance audit checks adherence to laws, regulations, and policies. An IT audit examines information systems, data security, and technology controls. A performance or operational audit evaluates efficiency and effectiveness of programs and activities.

The audit process generally involves planning and risk assessment, collecting and testing evidence, evaluating findings, forming an audit opinion, and reporting results. Auditors communicate conclusions through an audit report, which includes observed issues, implications, recommendations, and management responses. They may also monitor implementation of corrective actions.

Standards and frameworks guide audit practice. External audits often follow international standards such as the International Standards on Auditing (ISA) and country-specific requirements. Internal audits align with professional standards from bodies like the Institute of Internal Auditors. In Polish language usage, audytu is the genitive form of audyt, used in phrases such as wynik audytu.