Professional Documents
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What Is Internal Audit
What Is Internal Audit
The role of internal audit is to provide independent assurance that an organisation's risk
Our members
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We have a professional duty to provide an unbiased and objective view. We must be independent
from the operations we evaluate and report to the highest level in an organisation: senior
managers and governors. Typically this is the board of directors or the board of trustees, the
To be effective, the internal audit activity must have qualified, skilled and experienced people
who can work in accordance with the Code of Ethics and the International Standards.
The nature of internal auditing, its role within the organisation and the requirements for
professional practice are contained within the International Professional Practices Framework
(IPPF). The components and the detailed content of the IPPF are available in the Global