PHILOSOPHY OF INTERNAL AUDITING

Internal audit is a type of audit carried out by reviewing and evaluating all activities that are not financial and non-financial. Internal audit is a system that gives objective assurance and consulting activities to bring the situation of the institution to a better place , to add value. This study aims to address the philosophy of Internal Audit. Emphasis will be placed on the philosophy of providing value added and assurance of Internal Audit. Regarding the main theme of the study , the benefits of the internal auditors to make the points that should not be overlooked while carrying out their audit work in line with the audit philosophy will be mentioned