Auditing is a professional judgment on the financial statements, internal control, organisation, procedure or any operation of an entity against a standard. It is therefore an assessment, investigation, verification and control, which is grouped under the term « audit » due to regulatory or standard requirements.
Audits may be conducted to ensure compliance with rules or standards, but they may also be part of a quality approach. It is in fact a tool for continuous improvement, in that it enables the characteristics of the company to be assessed, its strengths and weaknesses to be identified and avenues for improvement to be explored.
The use of impartial external expertise therefore aims to optimise your company's performance by identifying areas for improvement and provides your customers with a guarantee of quality.