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Title: AUDITING LIQUID MEASUREMENT FACILITIES
Author: Galen Cotton
Source: 2019 American School of Gas Measurement Technology
Year Published: 2019
Abstract: The word Auditing is often used to imply that activities related to a review of general business practices, and procedures for an asset or business unit, are under way. The objective of those activities is to assure compliance with corporate policies and procedures, industry and government standards, and sound management principles. Additional objectives may include review of accounting and financial transactions for accuracy, completeness and timeliness. The Institute of Internal Auditing defines the process as: Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

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