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Internal auditors will examine issues related to company business practices and risks
while external auditors examine the financial records
An internal audit is continuous action of "Check regarding the compliance of Law, Rule and Code follow by the employee and decisions of entity made as per such law and rule" perform by the employee of entity itself who appointed only for Internal Auditing, where as External Audit work is same as Internal Audit but such action is perform by third party i.e. CA Firm and Other professional expert.
