Audits may be "external" or "internal". An external audit is carried out by personnel and organisations independent of the organisation being audited. Reports and accounts that are made public are, if audited at all, externally audited. An internal audit is carried out within an organisation to give that organisation confidence in its own procedures. Internal audits are often both wider in scope and more detailed than external audits. | Audits may be "external" or "internal". An external audit is carried out by personnel and organisations independent of the organisation being audited. Reports and accounts that are made public are, if audited at all, externally audited. An internal audit is carried out within an organisation to give that organisation confidence in its own procedures. Internal audits are often both wider in scope and more detailed than external audits. |