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Conducting an Internal Audit

Conducting an Internal Audit

Conducting an Internal Audit  
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The internal audit is an essential—and now much discussed—part of business. The Institute of Internal Auditors, an international association of internal auditors, offers this definition: "An independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes." To this end, internal auditing furnishes staff with analyses, appraisals, and recommendations relating to these activities.
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