According to the Definition of Internal Auditing in the IIA’s International Professional Practices Framework (IPPF), 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 evaluating and improving the effectiveness of risk management, control, and governance processes. Profession titles in this group include, but are not limited to, Internal Auditor, Auditor, Risk and Compliance Manager/Officer, Corporate or Business Auditor, and Compliance Investigator.
