Definition of Internal Auditing |
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DEFINITION OF INTERNAL AUDITING
?The Definition of Internal Auditing states the fundamental purpose, nature, and scope of internal auditing.
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Internal auditing is 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.
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