Internal auditing is a management-oriented discipline that has evolved rapidly since World War II. Once a function primarily concerned with financial and accounting matters, internal auditing now addresses the entire range of operating activities and performs a correspondingly wide variety of assurance and consulting services.

The Institute of Internal Auditors (IIA) definition of internal auditing is as follows:

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

The Institute of Internal Auditors was established in 1941 and is an international professional association of more than 122,000 members with global headquarters in the United States. Throughout the world, The IIA is recognized as the internal audit profession’s leader in certification, education, research, and technological guidance.

The IIA governs the only professional qualification for internal auditors, the Certified Internal Auditor (CIA) qualification.

External links

• The Institute of Internal Auditors

Interne Revision (Wirtschaft) | Audit interne | ביקורת פנימית