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. Internal audits, sometimes called first-party
audits, are conducted by, or on behalf of, the organization itself for management review and other
internal purposes, and may form the basis for an organization’s declaration of conformity.
Internal audit is the one of the important tool required by the standard used to gauge the health of
your QMS. Internal audit is a dynamic profession involved in helping organizations achieve their
objectives. It is concerned with evaluating and improving the effectiveness of risk management,
control and governance processes in an organization