A Financial Audit analyzes the financial situation of a company, analyzing accounting records, internal control policies, cash flows and other sensitive financial areas. Regularly listed companies are subject to these types of audits.

The financial audit is responsible for the review and verification of the various annual accounts, as well as the accounting documents that are prepared under the framework of the financial information standards that result from the application of the different activities that aim to carry out of a documentation report that is reliable before third parties.