Auditing

       For all companies in the world it is vital to have a specialized area that can help and contribute to these entities with the aim of adding value and being able to improve their performance so that they can become important for the country, only with the good management; which is given by the audit in coordination with the administration; Therefore, and for this work, it is first important to make known the definition of the term audit, as well as the class or category that this work deals with, which is internal audit. The above in order to have a clear starting point regarding what it is and thus later, understand without difficulty the role that their participation plays within the organization. In this sense, the audit as proposed by Sanchez (sf) is related in some way to the process of inspection, verification and meticulous evaluation of financial information, processes and operations to determine the correspondence with the internal and external provisions in the differen