DAVID FLOREZ

SAMUEL JIMENEZ
ANGELA NARANJO
BREYNER JIMNEZ

Internal audit

Internal audit is an
independent and objective
monitoring and consulting
activity designed to add
value and improve an
organization's operations.

Phases

Planning and scheduling

relations between auditors and
the entity established in this
phase, is the overall knowledge
of the company by the auditor
where the scope and objectives
are determined.

Running the Audit

The objective of this stage is
to obtain and analyze all
information on the process
being audited, in order to
obtain sufficient, competent
and relevant evidence.

Report and Action Plan

It is the result of
information, studies,
research and analyzes
carried out by the auditors
during an audit