Someone said :
I'm not sure that's the case. Where I work, there are two annual audits - an internal one commissioned by our board and one done by the state. In the past, we were also subject to EU checks (though never a full audit). From the conversations with senior managers and my colleagues in our finance section, and from my experience with the EU financial checks, examinung the procedures - both what they say and whether they were followed - are they central focus of an audit. The auditors don't typically start out looking for fraud or other misspending.
It must depend on the typeof audit because these auditing firms that just check the books are correct a dont look for fraud
every one of them they signed off on every single part of our banking crash and they were part of the regulatory system and they cost a lot of money.
With a procedural problem if the books are fine it seems ridiculous to incur the cost of an accounting firm ?
A training day seems more appropriate and a cheaper option.