أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
This is as per TORs of Internal Audit to identify weaknesses and point them to management. Internal auditors can identify problem/weakness and can suggest its solution. But the implementation of that solution is the sole responsibility of the management.
Because the main purpose of the internal audit is to inure that all the procedures is complying with the entity polices