Includes bibliographical references (l. 84-85). ; The purpose of this research is to find if there is a difference between external and internal auditors, and if they are properly performing their duties in Lebanon. The paper IS organised as follows: Chapter 1 defines auditing, its types, and the structure of each type. It presents the historical background of auditing. It also gives an idea about the certificates that auditors may hold and the associations they belong to. Chapter 11 describes the responsibilities, objectives, and functions of both external and internal auditors. Chapter 111 deals with the different phases of performing an audit task that includes planning, scope of work, performance of work, communicating results, follow up, and evaluation of work. It also explains the relationship between external and internal auditors. Chapter IV highlights the methodology used in conducting the research. Chapter V presents the results of the questionnaires and of the interviews. Chapter VI states the conclusion and offers recommendations that might help overcoming the problems identified in the previous chapter. ; 1 bound copy: 85 leaves available at RNL.