The main objective of internal auditing is to promote improvements in operational controls and resource management. Internal auditors work to enhance the effectiveness of internal controls within an organization, ensuring that risks are managed appropriately, operations are efficient, and resources are utilized effectively.
Internal auditors assess the adequacy of controls, compliance with policies and regulations, and the overall effectiveness of operations. By identifying weaknesses or areas for improvement, they help organizations enhance their processes, reduce risks, and achieve their objectives more efficiently.
In summary, the principal goal of internal auditing is not just to perform compliance audits but to contribute to the enhancement of operational controls and resource management within the organization.
