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In the author’s country, trade companies are facing with a number of challenges and different difficulties related directly to the exercise of internal and external audit of the companies. One of many factors that contribute to the management and implementation of audit relates with the staff, professionals, and implements of company policies. For this reason, the purpose of the study is to identify and describe how the internal and external audit is accomplished and functions in private sector (commercial companies). The qualitative method is used to realize this study. The main instrument used for data collection was semi-structured interviews with 15 employees in trade company. Data analysis showed that the internal audit exercised rather than external audit inside the company. According to professionals, the audit often brings conflicts in the company due to the absence of a clear definition of audit instructions and lack of training on the importance or effectiveness of the audit. One of the most important results of this study emphasizes that professional audit staff is important and must be given greater attention by the leaders. For this reason, it is recommended in the future to draft specific guidelines on auditing and implementation to be more frequent in order to achieve the effectiveness of management of the company. Also, it is recommended that more studies should be conducted on this topic for the future.

Internal and External Audit in the Function of the Management of the Trade Companies