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The Court of Auditors (Spanish: Tribunal de Cuentas) is the supreme governmental accounting body of Spain responsible of the comptrolling of the public accounts and the auditing of the accountancy of the political parties, in accordance with the Constitution and its Organic Act.
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity , and operating effectively to achieve the organization's ...
Audit management oversees the internal/external audit staff, establishes audit programs, and hires and trains the appropriate audit personnel. The staff should have the necessary skills and expertise to identify inherent risks of the business and assess the overall effectiveness of controls in place relating to the company's internal controls.
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Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]
The Independent Authority for Spanish Fiscal Responsibility (Autoridad Independiente de Responsabilidad Fiscal española, AIReF) is an independent agency for fiscal control in Spain. It was created in 2013 by the Spanish government , on the initiative of the European Union and to implement a constitutional mandate.
A Court of Audit or Court of Accounts is a supreme audit institution, i.e. a government institution performing financial and/or legal audit (i.e. statutory audit or external audit) on the executive branch of power.
An auditor is a person or a firm appointed by a company to execute an audit. [1] To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications.