Difference between Internal Audit and Internal Check

Internal Audit

“Internal control is best regarded as the whole system of control financial and otherwise, established by the management in the conduct of a business including internal check, internal audit and other forms of control.” According to SPICER AND PEGLAR

Internal Check

“An internal check means practically a continuous internal audit carried on by the staff itself, by mean of which the work of each individual is checked by the other members of the staff.” ACCORDING TO F.R.M. DE PAULA

Difference between Internal Audit and Internal Check

Sr. Internal Audit Internal Check
1 Internal Audit is an independent appraisal activity within the entity. Internal Check is an integral part of routine operations.


2 Review of accounting financial and other operations. An automatic proof of clerical accuracy.
3 It measures and evaluates effectiveness of other controls. Under Internal Check no employee is incharge of any work completely from beginning to end.
4 Internal Audit is a post mortem on work already done. Under Internal Check work is mechanically checked in the very process of beginning to end.
5 It is a staff function. It is a line function.
6 It aims at discovery of errors and frauds. It aims at minimizing errors and frauds.


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