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DEFINITION OF INTERNAL AUDITING

Internal auditing is defined by The Institute of Internal Auditors, Inc. as “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.”

Audit and Advisory Services adheres to the International Standards for the Professional Practice of Internal Auditing as promulgated by The Institute of Internal Auditors, Inc.