Auditing is the process of examining and evaluating an organization's financial records and operations to ensure accuracy and compliance with laws and regulations. This systematic review helps identify any discrepancies or areas for improvement, providing stakeholders with confidence in the financial statements. There are different types of audits, including internal and external audits. An internal audit is conducted by employees within the organization, while an external audit is performed by independent auditors. Both types aim to enhance transparency and accountability, ultimately supporting better decision-making and financial health for the organization.