The business sector continues to go through many changes, presenting several new risks and a host of complicated regulatory requirements. Risks are seemingly around every corner for organisations, from legislation and regulatory development to operational and financial concern. An internal audit is an independent appraisal to provide assurance to organisations that its financial and operational controls are sufficient. Internal auditors are increasingly being asked to deliver assurance on a wide variety of business areas and operations, yet their budgets are rarely increased to facilitate the achievement of this! There are clear challenges to internal auditors from the board, audit committee and senior management to demonstrate the value they provide to the organisation. This course will serve as a roadmap to the understanding and efficient operation of internal audit in organisations and to clarify its purpose, procedures, and benefits.