BRITISH AIRWAYS

British Airways

British Airways is the national airline of Great Britain and is one of the largest airlines in Europe. Its main base is located at London Heathrow and London Gatwick. British Airways was founded in 1972, but under its current name and began operation in 1974. British Airways is one of the best-known airlines, and provides both domestic flights and flights on short and long distances to destinations around the world.

British Airways fleet in 2010 consisted of 248 aircraft. British Airways is a founding member of the one world airline alliance. In July 2008, British Airways announced Airways and Iberia merger plan, which should lead to the linking of the two airlines.

British Airways plc is the largest airline and flag carrier of the UK, one of the largest in Europe. British Airways has a license of type A, that is, has the right to carry passengers, cargo and mail on aircraft with 20 or more passenger seats.

British Airways is the largest airline based in the UK in terms of fleet size, international flights and international destinations are concerned. BA British passenger's reference where the airport is London must connect with their flights through London after British Airways transatlantic flights deleted all British airports, except to London after the sale of British Airways.Critically evaluate the risk-based approach to external audit with particular reference to the audit of British Airways plc.

British Airways Keith Rose, engineering general manager of training and training services, was "shocked” when he 2009-10 financial year the number of internal and external audit, about 800 total. However, he refused to label tally too cumbersome, even if it is "like a lot of digital sound.”

Considering then, that the audit is "a process systematically practiced by the auditors in accordance with standards and technical procedures established, consisting of obtaining and objectively evaluate the evidence on the allegations contained in legal acts or events of nature technical, economic, administrative and other, in order to determine the degree of correspondence between those assertions, the legal provisions and the criteria. " is the one responsible for the independent assessment of their activities.

Therefore, the audit should serve as an activity designed to add value and improve operations of an organization and help achieve its objectives and goals, providing a systematic, disciplined approach to evaluate and improve the efficiency of the processes of management risk, control and direction.

The services include audit objective assessment of the evidence, carried out by the auditors to provide an independent conclusion that can be qualified compliance with policies , regulations, standards, rules and regulations or other legal requirements, compared to a system , process, thread , activity, task or other matters of the organization to which they belong.

Unlike some authors define the execution of audits in stages, the criteria is an activity dedicated to providing services that add value accordingly depending on the efficiency and effectiveness in the development of different tasks and activities which must be met consistently to a string of values ??that gradually ...