Auditing is a systematic and objective process of reviewing the financial, operational, or other types of records of an organization. Its main objective is to assess the truthfulness, integrity, and accuracy of the presented information, as well as ensure compliance with applicable policies, regulations, and laws. During an audit, internal procedures, financial controls, transactions, and financial statements are examined to detect possible errors, fraud, or irregularities. Additionally, auditing provides recommendations to enhance the efficiency, effectiveness, and transparency of an organization’s operations. It is a crucial tool for maintaining the trust of investors, stakeholders, and the general public.