The audit, every day extremely important when talking business. This is because the mentality of contemporary business, has ceased to see the auditors as single entities dedicated to aprobara balances if not that, on the contrary, the image of the Auditor has gained ground in making Decisions, Risk Management, management consulting, etc.. A clear example of the expanding work of the auditor, as an external consultant, in companies, is the Internal Auditor. Having the possibility to evaluate each cycle of the business processes of a company, the auditor becomes an excellent adviser to senior management. When an independent audit is conducted with rigor, can be used to detect fraud in respect of which the auditor is required to inform the authorities of the audited company. Acts like this, accompanying the increase largely to the auditor confidence. Another of the great virtues offered by these professionals, is in the confidentiality and objectivity of the information. Clearly, any officer of a company, in all cases respond to the needs of the company, but always ahead filed their personal interests, thus affecting any decision or opinion which may arise about the company.
In return, the auditor, under his coat and independent external consultant, has the ability to think freely, free from any personal defect. In several international consultants, mainly in Europe, have developed internally a new division in its bid to provide services, called Interim Management. This new department is to introduce the staff of the auditing firm for companies that require a professional temporary, aimed at resolving critical situations such as, stages of restructuring, transition, merger or acquisition, turnaround, diversification, ie, any business that requires expert help. One thing about it is no less than that in France and Germany this market worth about 1500 million per year. It is true that in many cases, primarily for small businesses in which the balance sheet is its Achilles heel, it is difficult to reach the decision to hire a service like this.
But it is clear that, at the time of decision making, confidentiality, independence, professional excellence and independent view, make the auditor indicated adviser.
