Generally, auditing is the examination of information in a professional manner and expressing an independent opinion, in relation to certain quality criteria. This general principle applies, based on the area and there are many types of auditing activities, ranging from financial and accounting audit to performance audit, information systems or data security policy audit.
The financial audit is the examination done by financial auditors in order to express an opinion on the financial statements, in accordance with standards of the International Federation of Accountants (IFAC).
Internal Audit is the objective examination of the set of activities conducted by an entity in order to supply an independent opinion on risk assessment, control and management of its processes.