To maintain operational assurance, organizations use two basic methods: system audits and monitoring. Monitoring refers to an ongoing activity whereas audits are one-time or periodic events and can be either internal or external. The essential difference between a self-audit and an independent audit is objectivity, thus indirectly affecting the results of the audit. Internal and external auditors should have the same level of competence and can use the same tools.
Source: SWANSON, Marianne & GUTTMAN, Barbara, National Institute of Standards and Technology (NIST), NIST Special Publication 800-14, Generally Accepted Principles and Practices for Securing Information Technology Systems, September 1996 (page 25).
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