Definition
An Internal Audit is an Audit conducted by an organisation or on its behalf to evaluate the conformity, effectiveness and opportunities for improvement of its own processes and systems.
Human Explanation
It allows an organisation to check whether its adopted rules are followed and whether its system works as intended.
Why it Matters
Regular Internal Audits can reveal problems before they emerge during external assessments or actual security incidents.
Conceptual Boundary
An Internal Audit is not employee surveillance. It evaluates processes, systems and management arrangements.
Practical Perspective
An Internal Audit creates the most value when it leads to real improvement rather than merely closing a list of nonconformities.