In order to determine its role inside an organization, we try to classify the audit committee function within an entity. The Audit Committee may exercise independent relations with different functions. Compared to the Board, which maintains external relations such as those with shareholders, legislators, lenders and public figures; regularly, the audit committee has no relationship to these categories. But to work in optimal conditions, the audit committee should link its activity directly with both internal and external functions of the entity. The Audit Committee works closely with both the internal external audit, but also with the entity management, as it can be seen in the figure below.