"The area of internal auditing is ripe for a wide variety of research" (Sarens G., Beelde D.I, 2004, p. 2) Internal audit is an appraisal activity which is established as a service to the organisation. The IIA defines the New Internal Auditing definition as "an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and …showed first 75 words of 3799 total…

…showed last 75 words of 3799 total…the organisation shows an increase in organisational commitment (Kwon and Banks, 2004). It is also up to each internal auditor's to ensure that they are "in phase" with the needs of their organisation. As organisations change through time, internal auditors must change and adjust their roles to continue to add value. In conclusion I can just ass is that the internal auditing area is still an unexplored area that offers great opportunities for further scholastic leap.