The internal audit activity must evaluate and contribute to the improvement of governance risk management and control process using a systematic and disciplined approach.
Internal Audit Activity
Internal auditing is an assurance and consulting activity meaning the following
Assurance Services
Involves the internal auditors objective assessment of evidence to provide an independent opinion or conclusion regarding an activity, operation function process, system or other subject matter. The nature and scope of assurances engagement are determined by the internal auditor.
Consulting Activity
These are advisory in nature ,the nature and scope of the consulting engagement with the engagement client.eg counsel, advice, facilitation, training
