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in order to insure that we are following the organization stratiges and goals
and following the right process and procedures that will lead for the organization stratigic goals
One of the reasons we need auditor is to reduce the level of fraud
Auditors are required to get assurance on the true and fair presentation of Final Accounts.
Auditors not just do audit, they help in the implementation of controls and procedures in professional and efficient way.
They are a check on the managements to obstain from Fraud or miss-representation.
To provide assurance to the Stakeholders of the company. Ref : Agency Theory
External ones to give assurance to the stakeholders about the fair presentation of the financial statements.
The internal auditors are there to help in assessing and mitigating risks, to help the company to achieve it's objectives, in one word the will add value to the company.
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