Quality Assurance

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Internal Audits

Overview

The general denition of an audit is a planned and documented activity

performed by qualied personnel to determine by investigation, examina-

tion, or evaluation of objective evidence the adequacy and compliance with

established procedures, or applicable documents, and the effectiveness of

implementation (Stamatis 2002). The term may refer to audits in accounting,

internal controls, quality management, project management, water manage-

ment, safety, energy conservation, and so on.

On the other hand, auditing is dened as a systematic and independent

examination of data, statements, records, operations, and performances ...