Traditional auditing primarily focuses on reviewing historical records, financial transactions, and internal controls to identify errors, compliance issues, and operational risks. In contrast, GRC (Governance, Risk, and Compliance) auditing takes a broader, proactive approach by evaluating governance frameworks, risk management processes, regulatory compliance, and security controls across the organization. While traditional audits often assess what has already happened, GRC audits help organizations identify, manage, and mitigate risks before they impact business operations.