The internal audit is the critical, systematic and detailed examination of a system of information of an economic unit, performed by a professional with labour links with it, using certain techniques and to issue reports and make suggestions for the improvement of the same. These reports are internal circulation and have no significance to third parties because they do not occur under the figure of the public faith. Internal audits are made by personnel of the company. An internal auditor has the permanent evaluation of the control of transactions and operations responsibility and cares to suggest improving the methods and procedures of internal control that will result in a more efficient and cost-effective operation. When the audit is directed by public accountants professional independent, a disinterested expert view impartial constitutes an advantage that is defined for the enterprise and a guarantee of protection for the interests of the shareholders, creditors and the public.

Absolute impartiality and independence are not possible in the case of the internal auditor, since you can not divorced completely from the influence of the high administration, and although maintained an independent attitude as it must be, this can be challenged in the eyes of third parties. By this we can say that the Auditor must not only be independent, but seem to get the confidence of the public. Here, Richard Blumenthal expresses very clear opinions on the subject. Conclusions: Definitely as indicated, the objective of the audit is to support members of the company in the performance of its activities. For this purpose the audit provides them with analyses, evaluations, recommendations, advice and information concerning the revised activities.