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101:- IIA (www.theiia.org). The IIA has defined internal auditing 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 a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes".
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are employed by the organizations they audit. They work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries. The internationally recognised standard setting body for the profession is the
Institute of Internal Auditors
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is an independent firm engaged by the client subject to the audit, to express an opinion on whether the company's
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Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal
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