Change is associated with risks, opportunities and many other factors that affect companies, what is the role of internal auditors with regard to change?

It is the responsibility of an internal auditor to be alert to all changes taking place in an organization and question those changes so that auditor may determine potential frauds, errors, irregularities and controls that would be required to address risks associated to change.

Responsibility of Internal Auditor is to make organization audit ready from external sources. highlight gaps and risk to higher management and also to suggest plans for mitigation