The Role Of Internal And External Auditors In Business Organisation (a Case Study Of Oloruntogbe Innovative Link Company Limited Owo, Ondo State)

ABSTRACTThe practice of auditing has its origin in the necessity for the institution of some system of check upon persons whose business it was to record the receipt and disbursement of' moneys on behalf of others. In the early stages of civilization the methods of account were so crude, and the number of transactions to be recorded so small, that each individual was no doubt able to check for himself all his transactions, but as soon as the ancient states and Empires acquired any coherent organization, records, are found of systems of check being applied to their public accounts, therefore, t…