Some of the philosophy and approach of internal auditing is derived from the work of Lawrence Sawyer. His philosophy and guidance on the role of internal audit was a forerunner of the current definition of internal auditing. It emphasized assisting management and the Board in achieving the organization’s objectives through well-reasoned audits, evaluations, and analyses of operational areas.
https://en.wikipedia.org/wiki/Internal_audit
Internal Audit can review your operations and offer recommendations for improvements. We can also provide assurance that your area is following applicable laws and policies. If we find somewhere the area is out of compliance we can give recommendations for fixing the problem before it becomes an issue.
http://www.suu.edu/ad/internalaudit/services.html
Professional internal auditors are mandated by the IIA standards to be independent of the business activities they audit. This independence and objectivity are achieved through the organizational placement and reporting lines of the internal audit department.
https://en.wikipedia.org/wiki/Internal_audit
Based on the risk assessment of the organization, internal auditors, management and oversight Boards determine where to focus internal auditing efforts. This focus or prioritization is part of the annual/multi-year Audit Planning.
https://en.wikipedia.org/wiki/Internal_audit
1 Prevention of irregularities. 2  Prevention of loss of funding due to non-compliance. 3  Offering another perspective—looking from the outside in.  Promoting effective internal controls that have a reasonable cost.
http://www.suu.edu/ad/internalaudit/services.html
If they don’t know the answer to a question, they will help do the research to find the answer. Training—Does your office need training on internal controls or risk assessment? Internal Audit can help train your area on how to identify risks and how to ensure you have internal controls in place to address the risks. Internal audit may also be able to help you with other training needs.
http://www.suu.edu/ad/internalaudit/services.html
In practice, this means that each program area must ensure that effective internal controls are established, documented, operating as intended, and kept current. Therefore, every DWR employee must come to understand the important role of internal controls within his/her Office, Division, and DWR as a whole.
http://www.water.ca.gov/audits/WhyInternalAudit/index.cfm
No. Every DWR employee plays an important part in the Department's internal controls system. Ultimately, DWR Directorate has final responsibility and accountability to ensure that effective controls are designed, implemented, adhered to, and maintained.
http://www.water.ca.gov/audits/WhyInternalAudit/index.cfm
Internal Audit reports directly to the President and the Board of Trustees Audit Committee. That means the auditors are not controlled by the Provost, Vice Presidents or any other department on campus. Except when the auditor is required by law to reveal their sources, your identification will be kept confidential.
http://www.suu.edu/ad/internalaudit/services.html
Although internal auditors are part of company management and paid by the company, the primary customer of internal audit activity is the entity charged with oversight of management's activities. This is typically the Audit Committee, a sub-committee of the Board of Directors.
https://en.wikipedia.org/wiki/Internal_audit
what does internal audit do and why do they do it
Internal Audit can help train your area on how to identify risks and how to ensure you have internal controls in place to address the risks. Internal audit may also be able to help you with other training needs.