Internal Auditor Avivaanaccounting

What is Difference between internal and external audit in Dubai?

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Point NoInternal AuditExternal Audit
1.Internal Audit refers to an ongoing audit function performed within an organization by a separate internal auditing department.External Audit is an audit function performed by the independent body which is not a part of the organization.
2.It is conducted by employees of the company.It is conducted by external auditors.
3.This auditor is appointed by management.This auditor appointed by members of the company.
4.The auditor should not be CPAs or CAs.This auditor has to be CPAs or CAs.
5.The report of Internal audit in Dubai is used by the management.The report of external audit is used by stakeholders.
6.There is no specific format for this report.There is fixed specific format for this report.
7.The scope of internal Audit is decided by the management.The scope of external audit is decided by statue.
8.It is a continuous process.It is conducted once in a year.
9.It checks operational efficiency of the company.It checks the true and fair workings of the company.

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