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Nicholls State University

Internal Audit Department

What is an Internal Audit?

Internal Auditing, as defined by the Institute of Internal Auditors (IIA) in the International Professional Practices Framework (IPPF) :

“Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”


About Internal Audit