Internal auditing is an independent, objective assurance and consulting activity. Internal auditing brings a systematic, disciplined approach to evaluating and improving risk management, control, and governance processes.
The Internal Audit function adheres to The Institute of Internal Auditors' mandatory guidance:
- Definition of Internal Auditing
- Code of Ethics
- International Standards for the Professional Practice of Internal Auditing (Standards)
Tammy Wiseman, Internal Auditor