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The role of internal audit is to provide independent assurance that an organisation's risk management, governance and internal control processes are operating effectively. What is its value to the organisation? The difference between internal and external audit.
The Institute of Internal Auditors (IIA) is the recognized international standard setting body for the internal audit profession and awards the Certified Internal Auditor designation internationally through rigorous written examination.Other designations are available in certain countries.ith commitment to integrity and accountability, internal auditing provides value to governing bodies and senior management as an objective source of independent advice. Professionals called internal auditors are employed by organizations to perform the internal auditing activity.