Résumé:
The Internal Audit Is An Independent Evaluative Activity Found In Institutions To Monitor Accounting, Financial And Other Operations In Order To Provide Preventive And Curative Services To The Administration. This Is A Type Of Audit That Deals Mainly With Accounting And Financial Matters, But It May Deal In Some Way With Some Matters Of An Operational Nature And This Makes It The Most Effective Tool, As The Main Objective Of The Audit Is To Protect The Assets Of The Institution From All Acts Of Manipulation And Neglect And To Ensure The Smooth Running Of Its Operations And The Safety Of Financial Operations From Cases Of Errors And Fraud. Internal Oversight And Suggesting Treatment Methods In A Peaceful Manner
