The management of an organisation seeks to achieve certain aims and objectives. To succeed in this, they implement measures such as internal control, one of the most important ways of ensuring the success of the total effort by management. The internal auditor assists management to help achieve the aims and objectives of the organisation, especially regarding risk management, internal control and corporate governance. In order to equip the internal auditor with the necessary skills, emphasis is placed on the development of:
Risk and internal audit overview