What is internal auditing?
The Division of State Internal Audit (DSIA) defines internal auditing within the Commonwealth as "an integral part of the overall internal control system".
The Institute of Internal Auditors defines internal auditing in this way:
"Internal auditing is an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization. The objective of internal auditing is to assist members of the organization in the effective discharge of their responsibilities. To this end, internal auditing furnishes them with analysis, appraisals, recommendations, counsel, and information concerning the activities reviewed."