Internal auditor independence is a cornerstone of the auditing profession, a crucial element in the statutory corporate reporting process and a key prerequisite for the adding of value to an audited entity financial statement.
Professional internal audit provides the kind of insights that counties and ministries, departments and agencies (MDAs) need to make effective decisions. Internal audit provides independent assurance over how well the entity is managing its risks, taking advantage of fast-moving opportunities and whether corporate governance processes are operating effectively.
