An internal audit can be defined as an audit process by an organization’s own in-house team of auditors.

An internal audit can also be defined as a function responsible primarily for evaluating the effectiveness of internal control systems and contributing to their ongoing effectiveness by providing advice and support to management.

An internal audit can also be defined as an audit conducted by, or on behalf of, the organization itself for management review and other internal purposes, and which might form the basis for an organization’s self-declaration of conformity.

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