Internal
auditing is an independent, objective assurance and consulting activity
designed to add value and improve an organization's operations. It helps an
organization to accomplish its objectives by bringing a systematic, disciplined
approach to evaluate and improve the effectiveness of risk management, control
and governance processes.
Internal
auditing is a catalyst for improving an organization's governance, risk
management and management controls by providing insight and recommendations
based on analysis and assessments of data and business processes with
commitment to integrity and accountability.
Internal
auditing provides value to governing bodies and senior management as an
objective source of independent advice. The auditor’s appointed to perform the
internal audit activity are called as Internal auditor’s.
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