The objective of internal auditing is to assist members of an organization to effectively perform their obligations.

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The objective of internal auditing is to provide independent and objective assurance or consulting services designed to add value and improve an organization's operations. This includes assisting members of the organization to effectively perform their obligations by identifying areas for improvement, providing recommendations, and evaluating the effectiveness of existing processes and controls.

The Objective of Internal Auditing Is to Assist Members of an Organization