A quality audit begins with leading professionals, processes and technology.

We have a professional duty to provide an unbiased and objective view. We evaluate and report to the highest level in an organisation. The role of internal audit is to provide independent assurance that an organisation's risk management, governance and internal control processes are operating effectively. The efficiency and effectiveness of operations (including safeguarding of assets), the reliability of financial and management reporting and compliance with laws and regulations are also part of internal audit scope. Internal auditing may also involve conducting proactive fraud audits to identify potentially fraudulent acts; participating in fraud investigations under the direction of fraud investigation professionals, and conducting post investigation fraud audits to identify control breakdowns and establish financial loss.

Internal auditing activity also relates to corporate governance which is accomplished primarily through participation in meetings and discussions with members of the Board of Directors. Internal auditors typically issue reports at the end of each audit that summarize their findings, recommendations, and any responses or action plans from management. An audit report may have an executive summary; a body that includes the specific issues or findings identified and related recommendations or action plans; and appendix information such as detailed graphs and charts or process information.