The objective of carrying out an audit in the company is to help the management in introducing necessary changes. This, in turn, is to improve the company's working system and to raise the clients' satisfaction. In order to make it happen the facts given in the report should be well collected and correctly interpreted. It is also essential that the auditor works according to the rule of law and the quality standards. What is import_ant is the right attitude of the management towards the audit. The audit should not be treated as the inspection but as a source of valuable information, basis of taking correct decisions that will improve the work of the company. Employing the auditor inside the company would result in his or her greater objectivity and reliability as well as pointing out failures that exist in the business.