Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve 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.

Performed by professionals with an in-depth understanding of the business culture, systems, and processes, the internal audit activity provides assurance, that internal controls in place are adequate to mitigate the risks, governance processes are effective and efficient, and organizational goals and objectives are being met.