audit
systematic and independent examination of books, accounts, documents and vouchers of an organization
auditor rotation
principle in auditing
Universal Periodic Review
mechanism of the United Nations Human Rights Council examining the human rights performance of all UN Member States
technical audit
an audit performed by an auditor, engineer or subject-matter expert evaluates deficiencies or areas of improvement in a process, system or proposal
reasonable assurance
term in auditing
financial audit
audit conducted to ensure financial statements are in accordance with specified criteria
quality audit
the process of systematic examination of a quality system by an internal or external quality auditor
health service audit
audit of health service providers
forensic accounting
accounting of engagements from disputes or litigation which have or are expected to happen
assurance service
independent professional service with the objective of improving information or context to reduce information risk so that decision makers can make more informed decisions
internal audit
independent, objective assurance and consulting activity designed to add value to and improve an organization's operations
performance audit
an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity
environmental audit
type of evaluation
clinical audit
detailed review and evaluation of clinical records by qualified professional personnel to improve the quality of patient care and outcomes
management auditing
systematic analysis and assessment of decisions and actions of the management
information audit
extension of auditing from a traditional scope of accounting and finance to the organisational information management system
Risk-based auditing
type of auditing which focuses upon the analysis and management of risks with the greatest potential impact
Tax audit in Korea
audit
corporate audit
audit of an organization's compliance with corporate principles
code audit
comprehensive analysis of software source code