With the increase of complexity of the operations of a company, increased the internal necessity of norms and controls. As the proprietor of the company it could not make this, somebody would have to make this for it. From there the figure appears of the internal auditor whose main function is to verify if the internal norms come being followed. The internal auditor is employee of the company, but as he executes countable and operational auditorship, he must inside have certain independence of the company. If it will be dominant to the countable department or administrative, it can suffer pressures when from the execution of its works. Thus, to have the biggest possible degree of independence, the presidency of the company would have to be dominant. In companies of great transport, a true department of internal auditorship exists. The internal auditorship is carried through by an employee of the company.

its main objective main to take care of the necessities of the administration. To obtain the fulfilment of this general objective of services the administration, has necessities to play such as: To revise and to evaluate the effectiveness, sufficiency and application of the countable, financial and operational controls. To determine the extension of the fulfilment of the norms, the effective plans and procedures. To determine the extension of the controls on the existence donates asset of the company and its protection against all type of loss. To determine the reliable degree, of the information and countable data and another nature, prepared inside of the company. To evaluate the quality reached in the execution of tasks determined for the fulfilment of the respective responsibilities. To evaluate the strategical risks and of business of the organization. The external auditorship is made by a total independent professional of the auditada company. The objective of the external auditor is to emit an opinion.