The Internal Auditor is a professional who is crucial to all types of businesses and organizations. Both the existing institutional and regulatory framework and economic developments are contributing to this conclusion, since there is an increased incidence of fraud and corruption due to the economic crisis. Therefore, the need for more trained, professional internal auditors will make a decisive contribution to minimizing such phenomena.

Internal audit is a dynamic profession involved in helping organisations to achieve their objectives. It is concerned with evaluating and improving the effectiveness of risk management, control and governance processes in an organization.