auditeerimise

Auditeerimise refers to the process of systematic examination and evaluation of an organization’s records, processes, systems or performance to determine conformity with established criteria. The term, derived from Estonian usage, covers a range of audit activities including financial audits, internal audits, compliance audits, operational reviews and information technology audits. Objectives typically include verifying accuracy and reliability of information, assessing internal controls, ensuring legal and regulatory compliance, and identifying opportunities for improvement.

An audit normally follows a structured methodology: planning and scoping, gathering evidence through inspection and testing, evaluating findings against standards or policies, and reporting conclusions and recommendations. Audits may be performed by internal personnel, external independent auditors, or regulatory bodies, and they often rely on professional standards and ethical requirements to ensure objectivity and quality. In many jurisdictions, auditing practices are influenced by international standards to promote consistency and comparability.

Outcomes of auditeerimise commonly include an audit report that highlights material findings, risk areas and suggested corrective actions. While audits provide assurance and support governance, they have limitations: they offer reasonable rather than absolute assurance, depend on sample testing, and may be affected by information quality or access constraints. Effective auditeerimise contributes to transparency, accountability and improved organizational performance.