Distinguish between Internal Check and Internal Audit

Auditing and Assurance Revision Questions and Answers


Distinction between Internal Check and internal audit


SN Internal Check SN Internal Audit
1 Internal check is not a specific check, but the duties of different persons are so arranged that a person‟s work is automatically checked by another person while carrying out the normal


1 Internal audit is specifically done to check that the accounts are properly maintained and the systems are in control.
2 Internal check does the preventive job

i.e. internal check is derived so that frauds and errors are prevented.

2 Internal audit does the detective job of identifying    frauds    and    errors    and

rectifying them.

3 It is more of process in a day to day

functioning of the business.

3 It is specific defined job.
4 All the persons in the organization are involved    to   maintain    the   internal

check system.

4 Specific persons are appointed to the internal audit.


5 It is required in all organization in formal or informal. 5 Carrying    out   internal    audit   is    not

compulsory.    It   is    done    based    on management decision.

6 It does not include internal audit. 6 It include internal check.


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