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[Music] hello team good morning good afternoon good evening welcome to my session on coffee with prep and today were going to discuss about what is internal audit and how to conduct internal audit in a step-by-step manner with the help of this video i am sure you can able to crack internal audit interviews and you also get a better visibility about what is internal audit if you new to this channel do subscribe to my youtube channel and click on the bell icon so make sure you will not miss any of my video so lets start with the first part so what is internal audit so intel auditing is a independent objective assurance consulting activity which is designed to add value and improve an organization operation this is more like a gyan let me give you one practical example in every organization we have a three layer of defense first line second line and third line internal audit is the third line of defense of an organization they are the one who directly reports to the board of directors
