Internal audit is an independent, objective assurance and consultative function, which directed to increase and improve the result of the activity of the organization.
Internal audit supports the companies in effective implementation of the objectives through the management of the company, internal control, risk management , as well as assessment and improvement of other processes .
The main purpose of internal audit is determined by the requirements of the audit regulatory legal acts, the relations formed between the auditor and the object of audit.
Internal audit is exposed for all functions related to the activities of companies, including the systems of internal control.
Internal audit is carried out on the basis of the internal audit strategic and annual plans through provision of assurance and consultative services to the authorities of the company.