In internal Audit planning the term vouching has basic importance, this is the basic action which has been taken during the audit or you can say audit start with the vouching,
vouching : as every body who is relating with accounts knows that voucher is a documentary evidence is support of a transaction in keeping the book of accounts . The act of establishing the accuracy and authenticity of entries in the accounts of books is called vouching it is a technical term which refers inspection by the auditor of documentary evidence supporting and substantiating a transaction.