AUDIT DEPARTMENT

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аудиторский отдел: отдел внутреннего аудита, ответственный за проверку отчетности различных департаментов и отделений банка;см. internal audit.

A unit within a company that is responsible for overseeing the procedures and accuracy of recordkeeping and accounting functions within that company. The audit department conducts periodic audits, typically with a much greater emphasis on detail than that of a company's independent public accountants.

The audit department is usually charged with creating and implementing procedures, controls and oversight for all business areas that have input into the financial books and records of a company. It also usually has responsibility for correcting any deficiencies noted by the independent accountants.

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