The audit, extreme day to day relevance at the time of speaking of businesses. This must to that, the mentality of the contemporary industralist, has stopped seeing the auditors like simple beings dedicated exclusively to approve balance if not that, on the contrary, the image of the Auditor has taken terrain in the matter of decision making, Risk Management, managemental consultancy, etc. A clear example of the expansion of the work of the auditor, like external consultant, in the companies, is the one of the Internal Auditor. Counting on the posiblidad to evaluate each cycle of the processes of the business of a company, the auditor transforms itself into an excellent adviser for the directive cupola. When an independent audit is carried out with rigor, it can serve to discover frauds with respect to which, the auditor has the obligation to inform to the authorities of the audited company.

Facts like this, accompany to widely elevate the confidence towards the auditor. Another one of the great virtues that offer these professionals, is in the confidentiality and objectivity of the information. It is clear that, any civil servant of a company, in all the cases will respond to the needs of the company, but always will interpose ahead his personal interests, thus affecting any decision or opinion that can give about the company. In return, the auditor, under his layer of external and independent consultant, has the ability to think with total freedom, frees of any personal vice. In several international consultants, mainly in Europe, they have developed internamente a new division in its supply of benefit of services, denominated Interim Management.

This new department consists of introducing personnel of the company/signature of audit in companies that they temporarily require of a professional, destined to solve situations critics like, phases of reconstruction, transition, fusion or acquisition, reflotamiento, diversification, that is to say, any business that it requires of expert aid. A smaller data on the matter is not than, in France and Germany, this market moves about 1,500 million annual Euros. It is certain that, in many cases, and mainly for small companies in which the financial balance is its heel of Aquilles, it is difficult to arrive at the decision to contract a service of these characteristics. But it is clear that, at the time of the decision making, the confidentiality, independence, professional excellence and independent vision, make of the auditor the indicated adviser. Dr. Gastn Janavel And Inc.