Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations.
Internal audits are a key management control activity that ensures the internal business processes are consistent.
An internal audit is a form of audit process that occurs within the organisation to assess the conformity of internal processes and systems. 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. Phases of an internal audit:
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