Auditing is a systematic and independent examination of the books of accounts, financial records, transactions, and activities of an organisation to determine whether they are accurate, reliable, and prepared according to established accounting principles, rules, and policies. It is an important management control technique because it helps management identify errors, frauds, inefficiencies, and weaknesses in internal controls. Auditing also provides assurance to owners, managers, investors, creditors, government authorities, and other stakeholders that the financial information presented by an organisation is trustworthy. The main purpose of auditing is to verify the accuracy of financial records. An auditor examines documents such as invoices, receipts, bank statements, purchase records, sales records, payroll records, and other accounting documents. The auditor checks whether transactions have been properly recorded and whether the organisation has followed the relevant accounting procedures. Auditing can be internal or external. Internal auditing is conducted within