Common points and particularities between financial audit and internal audit

This paper has as objective marking of a line between internal and financial auditing, in order to a better understanding of these two concepts. Giving the fact that we find ourselves in a world trapped in a continuous movement, it is well known that world communities tend to globalization. Our desires and always growing needs, along with the need of life improvement, bring the necessity of developing international directions, regarding various themes, including the auditing activity. Auditing activity is known as an activity which brings plus value, an activity with a short history, borned from our need of a high level of performance regarding all the activities developed in a company, especially in now-a-days economy when the word quality gains a much higher value. So, the auditing activity takes her well-earned place on the market, were we meet two concepts of auditing, such as internal auditing and financial (external) auditing.audit, internal auditing, financial (external) auditing, financial statements.