内部审计的定义

"Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes."

来源：国际专业实践框架（IPPF），内部审计研究所研究基金会。美国佛罗里达，2011年1月，2013年，2017年。