Foundations of
Internal Auditing
S1 FEUI
FOUNDATIONS
FOUNDATIONS OF
OF INTERNAL
INTERNAL AUDITING
AUDITING
Operational Auditing
• Internal auditors more focus to their efforts on the operational
activities in the organization, disassociates its self entirely to
financial areas
Financial Auditing
• Internal auditors concerned with both accounting and financial
processes, provided an opportunity for expanding the range of
internal audit services into the broader operational areas