Audit (also frequently used in German, more rarely examination and auditing)

Term from DIN EN ISO 8402; defined there as “a systematic and independent examination to determine whether the quality-related activities and the associated results correspond to the planned arrangements and these arrangements are effectively implemented and suitable for achieving the objectives”. Thus, audits serve to prove the conformity between the statement and the actual conditions. Audits can be performed by members of the company (internal audits) or by external persons (external audits). – See actuary, office audit, consulting-audit mix, enforcer, fair value, audit, deficiency-free, audit report regulation, special audit, super audit, transaction monitoring.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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