Internal auditing is 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. Internal auditing is a catalyst for improving an organization's governance, risk management and management controls by providing insight and recommendations based on analyses and assessments of data and business processes. With commitment to integrity and accountability, internal auditing provides value to governing bodies and senior management as an objective source of independent advice.
The process of auditing and spot checking to verify secure operation of a system and its support software. If irregularities are discovered, the audit process includes analysis and identification of the problem, performing correc- tive actions necessary to resolve the situation, tracking open items actively, and briefing management on identified security deficiencies.