According to The Institute of Internal Auditors, "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 process.
Internal auditing is performed by professionals with an in-depth understanding of the business culture, systems and processes. Internal audit activities may be performed by people within the organization or from outside the organization.
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