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There is a big show of the work of the external auditor and the work of the External Auditor Internal Auditor in accordance with the following: - The main objective of the External Auditor is the company's shareholders service by never opinion about the safety of the preparation of financial reports prepared by the company lists, it appears fairly in all material respects and not by any errors or fraud in examination sample to complete the review of those lists process limits either the internal auditor's main goal has is to ensure the safety of the company's accounting system and the accuracy of the extracted data, as well as his leading role in the prevention of errors or fraud on the policies and rules and regulations adopted for the work of the company. - The work of the external auditor independent professional person authorized by the competent authorities to take action and monitor the accounts audited and are appointed by the shareholders at the AGM of the company either internal auditor with the company and is appointed by the executive management of the company.
From where to enjoy the autonomy to work longer independent external auditor in the performance of work for the company is administered by the examination of the lists of the process and evaluate the work and opinion after the completion of the screening process either internal auditor has limited independence for some departments, such as financial management, cost management and production management and marketing management does not enjoy Thus independence with the executive management of the company. - External Auditor is accountable to shareholders for the masses of what is contained in the report prepared for the review and examination of the financial statements process either internal auditor just in front of the senior management official shall be deemed and displays the results of the examination and study aspects and avoid shortcomings.
The External Auditor to work on a regular basis during the year under report after the completion of the preparation of final reports and financial statements audited to take either the internal auditor is doing on a daily basis on a regular basis throughout the year, without waiting for the completion of the financial statements.
