Gartner Glossary

External Audit

An external audit is a financial review that is conducted by a party not associated with the company or department that is voluntarily or involuntarily under audit. An external audit takes place within a defined set of rules or laws. The Sarbanes-Oxley Act of 2002 (SOX) imposed strict requirements on external auditors in evaluating internal controls and financial reporting of public companies in the U.S. An external audit results in impartial reporting to be used by investors, government agencies, the general public or the company itself.


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