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> What is Internal Audit?
Internal audit is a cornerstone of good corporate governance in organisations and can play an important role in providing the Board of Directors, Audit Committee, Chief Executive Officer, senior executives and stakeholders with an independent view on whether an organisation has an effective risk and control environment, while acting as a catalyst for a strong risk and compliance culture.
The Institute of Internal Auditors definition of internal audit is:
“Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”