Performance Audit and its Role in Improving the Management

If we are to give a definition to the attention of managers, the audit is what a responsible should do in order to ensure that it has control over his business if he had time and if he knew how to act [1]. The internal audit activity has three basic functions: it is a leadership position because it primarily concerns the responsible of the company, it is a job that needs to be learnt and in which improvisation cannot be accepted and in the implementation of which time is required, from where it arises the need to seek experts in order to perform this task.