Internal Audit is an independent and objective assurance insurance organization on the degree of control of its operations, it provides advice for improvement and helps to create added value.
It helps an organization accomplish its objectives by bringing a systematic and methodical approach, processes of risk management, control and corporate governance, and making proposals to enhance their effectiveness

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Definition approved on 21 March 2000 by the Board of Directors IFACI (French Institute of Audit and Internal Control).
Translation of the international definition approved by the IIA June 29, 1999.

Definition of internal Auditors