About Internal Audit - Institute of Internal Auditors South Africa (IIA SA)What do Internal Auditors do? Internal Audit is a multidimensional discipline that spans over all sectors that has evolved to a key position within organisations.
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The internal auditor is often described as the organisation. As advisors to management, Internal Auditors act as the right hand of the Board of Directors through the Audit Committee by giving assurance on the organisations ability to meet its objectives, its governance, risks and controls. Internal Auditors often have input into strategic planning, market analysis, compliance, change management and the use of information technology. Although Internal Audit does have a degree of focus on the financial aspects of the organisation, it is essentially not a financial discipline . Its multidimensional nature mandates a much broader scope in the organisation than that of External Audit.
The nature of the Internal Auditor. Its multidimensional nature therefore inevitably shapes internal auditors into ideal candidates for executive positions.