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A) Internal audits are conducted to comply with ISO TS requirements
B) Internal audits are conducted to check conformity to internal procedures
C) Internal audits are conducted to check conformity to internal procedures, and also to find opportunities for improvement
C) Internal audits are conducted to check conformity to internal procedures, and also to find opportunities for improvement
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.
Internal audits are conducted to check conformity to internal procedures, and also to find opportunities for improvement
i think that
The future of internal audit depends on the ability to use and develop accounting software in line with the requirements of the company's internal system
Internal audits are conducted to check conformity to internal procedures, and find opportunities for improvementin any enterprise
Option C is the right answer
Generally Internal audits are not taken too seriously. From my experience, Internal audits if done systematically and sincerely, will reveal so many improvement areas which in turn improves the performance of the organisation. Eventhough IA are requirements of ISO / TS, main purpose of the audit are to check the conformance to procedures and most importantly will reveal improvement areas.
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