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as defined by the institute of internal auditors, internal audit is" independent objective assurance and consulting activity designed to add value and improve organizations' processes. it can help organizations achieve their predetermined goals by bringing a systematic discipline approach for evaluating and improving the risk management, corporate governance, and control processes"
Internal audit adds value to the company by ensuring the effectiveness of the controls which leads to achievement of the organization's goals. Internal audit can improve the processes through operational audit and protect the organization by conducting the compliance audit.
The internal audit is part of the internal control system and it is known that the primary purpose of internal auditor is to help the company's management in carrying out its responsibilities by checking the calendar and express an opinion on policies, plans, procedures and records and to ensure segregation of duties and responsibilities of individuals and sections opposing censorship ... etc. so.
And attention to the role of internal audit has become of the utmost importance, especially in light of the current global conditions and that require more attention departments of internal audit as they have a major interest in the success of companies and must work to strengthen the role and give more support because of their importance for companies to achieve effective control required.
And the responsibility of the internal audit in this report are limited to regulatory compliance with regulations applicable to the company's departments and their effectiveness tests. And make recommendations to ensure their improvement
