Management sciences or economics know a large branch of a group of divisions and disciplines that may be included, all of which fall within the framework of business administration and institutions, regardless of their type or size. In the same context, we will try, through this topic, to present one of the specializations that no profitable institution or edifice is devoid of, which is auditing or audit, as it is termed in the public capacity circulating in the field of business.

What is an audit?

Auditing here means the field that is concerned with looking at all official papers to prove the extent of their approval and the extent of their respect for the texts in force, whether in the country to which the company belongs or internationally agreed international rules.

This field is not limited to accounting auditing, but there are different specialties, including:

  • Quality audit: Which monitors the extent to which quality standards are respected, such as ISO standards and others, and this is done through a careful examination of the proven papers and also a field review of the goods or things that are subject to audit.
  • Financial accounting audit: In this case, the auditor is concerned with everything related to the financial cover of the company and the validity of the information contained in its accounting papers by making comparisons between reality in order to identify the gap and address it, and he must also be fully aware of the changes in the state’s financial law and the total of international texts agreed to respect (especially If the company is listed on the stock exchange).
  • Tax audit: In this case, the auditor monitors the tax capacity of the company, and works to track it periodically in order to ensure its credibility and transparency by performing all its taxes and customs duties ...
  • Strategic audit: In this case, the auditor accompanies the general management of companies directly in order to follow up on the total decisions they make and to consider the extent of their implementation according to the legal and reactionary framework that must be adhered to and according to the available financial capacity and the total human and financial resources and the mechanism that they may need ...

Also, you should know that auditing is of two types:

1- Internal Audit: In which the auditor is an employee of the company, working for it in order to ensure its prosperity and progress.

2- External Audit: Which is often a quality audit or a tax audit carried out by frameworks from the country in which the company is located in order to monitor the validity of the information provided each year. Mostly, these are employees of the Ministries of Justice and / or Economy.

An audit study

This major is usually chosen after studying two to three years - depending on the countries - after high school or the baccalaureate, that is, after obtaining a bachelor’s degree in management, economics or management majors. After that, the tendency is to audit as a specialization to complete the study in the master's line.

For reference, there are some countries that adopt a higher school system (instead of colleges) with limited polarization or access, so that the study takes place directly after high school for a period of at least five years in order to graduate with an audit certificate approved by the state (such as Morocco, for example, for the higher schools of commerce and management) .

Available fields of work for audit graduates

Mostly, and for most countries, a master's degree in auditing or equivalent enables the auditor to obtain the ability to work as an internal auditor only. As for the external auditor, he must have higher studies, taking into account years of experience (sometimes).

Also, as long as the world is running in a purely economic spiral and attention is focused on this field in various countries of the world, the job of auditor, whether internal or external, is important and required in the labor market. You cannot find a company (especially large or medium companies) that does not have its own internal auditor or a full team of auditors.

Parallel to the specializations that we mentioned at the beginning of the topic, it can be said that the financial or accountant auditor is the most required sub-specialty of auditing in the labor market due to its basic importance, and also because of its ability to combine other disciplines. For example, the financial auditor also checks the tax base for the company, since his studies were directly related to the matter.

Postgraduate studies in auditing

Completion of studies to obtain the status of an external auditor affiliated with the state is carried out in higher schools or in universities according to each country.


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