text: Since you (or just about any other internal auditor for that matter)are not an expert in the area of marketing, it would be hard to evaluate the effectiveness of the markerting function.  However areas that internal auditors can examine might be:\n1.  Are there policies and procedures that the marketing deptment follows, and is the department following them?\n2.  Does the department get the advertising that is being paid for?  \n3. Are there contracts in place with vendors that are used frequently (this can help the department get the best pricing possible)\n4.  Is there a review and approval process for various activities that the department may undertake.\n\nThose are just a couple.....i would probably look at the department and try to think of things that they could mess-up and then what are the controls that could or should be in place to prevent those mistakes/errors.