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Claudelle von EckChief Executive Officer of the IIA SA

Definition of Internal Audit

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Although accounting is an important skill for an internal auditor, the focus for internal auditors is the evaluation of operational, risk management, internal control and the governance processes of the organisation.
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