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 accounting officer or the audit committee.

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 professional guidance area of the website.

Internal auditors can be engaged in a range of activities which are detailed below. You can also download the below content in our brochure: What is internal audit? (pdf)

Assessing the management of risk
Assisting management in the improvement of internal controls
Why is internal audit important to your organisation?
Activities of internal audit
Evaluating controls and advising managers at all levels
Evaluating risks
Analysing operations and confirm information
Working with other assurance providers