These audits called partial and sectoral aspects are evaluated internal controls, the risks of transactions in the sector, accounting records, tax, legal, labor and social security, the process of management information, management indicators and other points.
These special audits often result locations of failures in the internal control systems of a certain area, and a deeper examination is required. In other circumstances it is the finding of fraud in a particular area of activity, which also requires special tests, greater breadth and depth.