Office of Internal Audit Partnering With Management. Todd Stewart, MBA, CPA, CIA, CGFM Debra Johnston, CIA, CISA January 12, 2011. Definition of Internal Audit.
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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.