Internal Audit

Professeur :
Mr MAMOUNE MOHAMED

Elaboré par :
Abdelkrim AMARIR
Fatima Zahra TAHIR
Imane MANSOUR
El bachry chiheb
 General Introduction
• What is meant by internal Audit?
• What are the objectives of internal Audit?
• what is the role of internal Audit?
• To provide answers to these questions, it is
important to place the problem in a broader
context.
• For this reason, we will define internal audit
and provide an overview of key internal Audit
measures and the design of an internal Audit
system.
Definition Internal Audit

Internal Audit is an independent and

objective activity which gives an
organization an assurance on the degree of
control of its operations, provides it with
advice to improve them, and helps to create
added value.

Yet the internal auditor is generally seen

as the emissary of management. Here are
some clarifications that will help you better
understand internal audit.
Objectives OF Internal Audit

Objectives of internal audit The objective of

internal audit is to help an organization achieve its
objectives by evaluating its risk management,
control and corporate governance process. It is also
possible to make proposals to strengthen the
efficiency of these companies.

At the request of senior management, the auditor

is required to scrutinize the practices of the various
departments (accounting, human resources, IT, etc.)
at headquarters and in the subsidiaries. Its role is to
assure the management of the company that the
risks it incurs are well managed and that its internal
control system protects it against unpleasant
surprises.
Organization of internal audit

The role of internal audit is to analyze the

operation of the company in order to detect
faults and risks likely to call into question
the plan of action set by management.

To collect the information he needs, the

internal auditor uses various analysis tools,
interviews, meetings with staff, tests,
observations, etc.
Organization of internal audit

Its mission is more particularly to ensure :

The compliance of company activities with

laws and regulations;
To compliance with the objectives
determined by the management of the
company;
He smooth running of the company's internal
processes, and especially those intended to
safeguard its assets;
The reliability of financial information
(reporting) going up to the top of the company.
essential of Internal Audit

The auditor must also suggest solutions

to improve the risk management process
and promote staff accountability and self-
assessment procedures, for both risks and
controls.