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In this video tutorial on auditing, the host explains the concept of internal audit, outlining its role as an independent and objective activity aimed at enhancing an organization's operations. Internal auditors are responsible for evaluating a company's internal controls, corporate governance, and accounting processes. The video addresses the differences between internal and external audits, discusses the types of internal audits, and outlines the internal audit process and procedures. Additionally, the internal audit provides independent assurance on the effectiveness of an organization’s risk management, governance, and internal control processes, contributing to informed management decisions.
