Audit and Due Diligence

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A audit is a systematic and careful examination of the activities conducted in a particular company or sector, whose objective is to ascertain whether they are in accordance with the planned arrangements and / or established previously, if they were implemented effectively and are suitable for achievement of objectives.

Audits can be classified into external and internal audit. Currently, the external audit is distributed in various management areas, with multiple branches: audit systems, audit of human resources, quality auditing, financial statement audit, legal audit, audit accounting, environmental, etc.

"Due diligence" is a term used for a number of concepts involving either an investigation of a person or company before signing a contract or an act with a certain level of cuidados.Pode be a legal obligation, but the term most commonly applies to voluntary investigations. A common example of due diligence in various industries is the process through which a potential acquirer evaluates a target company or its assets for acquisition, especially in the process of M & A.