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AUDITING LIQUID MEASUREMENT FACILITIES

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February 15, 2014

Introduction
The word “Auditing” is often used to imply that activities related to a review of general business practices, and procedures for an asset or business unit, are under way.
The objective of those activities is to assure compliance with corporate policies and procedures, industry and government standards, and sound management principles. Additional objectives may include review of accounting and financial transactions for accuracy, completeness and timeliness. The Institute of Internal Auditing defines the process as:
“Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”

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