{"id":3886,"date":"2019-02-15T13:49:39","date_gmt":"2019-02-15T13:49:39","guid":{"rendered":"http:\/\/localhost:8888\/eciia\/?page_id=3886"},"modified":"2023-03-14T11:14:28","modified_gmt":"2023-03-14T11:14:28","slug":"what-is-internal-auditing","status":"publish","type":"page","link":"https:\/\/www.eciia.eu\/what-is-internal-auditing\/","title":{"rendered":"What is Internal Auditing"},"content":{"rendered":"<p>[vc_row][vc_column]<div class=\"eut-empty-space eut-height-2x\" style=\"\"><\/div>[\/vc_column][\/vc_row][vc_row padding_top_multiplier=&#8221;custom&#8221; padding_bottom_multiplier=&#8221;custom&#8221; rc_heading_color=&#8221;light&#8221; rc_link_color=&#8221;light&#8221; rc_link_hover_color=&#8221;light&#8221; rc_bg_type=&#8221;color&#8221; equal_column_height=&#8221;equal&#8221; rc_bg_color=&#8221;#ffffff&#8221; padding_top=&#8221;70px&#8221; padding_bottom=&#8221;100px&#8221; rc_font_color=&#8221;#1d335d&#8221;][vc_column][vc_custom_heading source=&#8221;post_title&#8221; font_container=&#8221;tag:h2|text_align:center|color:%231d335d&#8221; use_theme_fonts=&#8221;yes&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"eut-empty-space eut-height-2x\" style=\"\"><\/div>[\/vc_column][\/vc_row][vc_row padding_top_multiplier=&#8221;2x&#8221; padding_bottom_multiplier=&#8221;&#8221; rc_heading_color=&#8221;light&#8221; rc_link_color=&#8221;light&#8221; rc_link_hover_color=&#8221;light&#8221; rc_bg_type=&#8221;color&#8221; rc_bg_color=&#8221;#ffffff&#8221; rc_font_color=&#8221;#ffffff&#8221;][vc_column width=&#8221;1\/12&#8243; rc_bg_type=&#8221;color&#8221; css=&#8221;.vc_custom_1550235317322{padding-top: 70px !important;padding-right: 70px !important;padding-bottom: 70px !important;padding-left: 70px !important;}&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243; rc_bg_type=&#8221;color&#8221; rc_add_shadow=&#8221;medium-shadow&#8221; column_custom_position=&#8221;yes&#8221; position_top=&#8221;minus-3x&#8221; rc_bg_color=&#8221;#f9f9f9&#8243; css=&#8221;.vc_custom_1678570547606{padding-top: 60px !important;padding-right: 60px !important;padding-bottom: 60px !important;padding-left: 60px !important;border-radius: 15px !important;}&#8221; rc_font_color=&#8221;#1d335d&#8221;][vc_column_text]Global IIA has set out the formal definition of internal auditing in its International Professional Practices Framework.\u00a0In summary, it says:[\/vc_column_text]<div class=\"eut-empty-space eut-height-1x\" style=\"\"><\/div>[vc_row_inner padding_top_multiplier=&#8221;2x&#8221; padding_bottom_multiplier=&#8221;2x&#8221;][vc_column_inner width=&#8221;1\/12&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;5\/6&#8243;]<blockquote class=\"eut-element eut-animated-item eut-fade-in eut-duration-normal eut-align-inherit\" style=\"\" data-delay=\"200\"><p>Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation\u2019s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.<\/p><\/blockquote>[\/vc_column_inner][vc_column_inner width=&#8221;1\/12&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=&#8221;1\/12&#8243;][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"eut-empty-space eut-height-2x\" style=\"\"><\/div>[\/vc_column][\/vc_row][vc_row padding_top_multiplier=&#8221;&#8221; padding_bottom_multiplier=&#8221;&#8221; rc_heading_color=&#8221;light&#8221; rc_link_color=&#8221;light&#8221; rc_link_hover_color=&#8221;light&#8221; rc_bg_type=&#8221;color&#8221; rc_bg_color=&#8221;#ffffff&#8221; rc_font_color=&#8221;#1d335d&#8221;][vc_column width=&#8221;1\/12&#8243; rc_bg_type=&#8221;color&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_custom_heading text=&#8221;The Three Lines&#8221; font_container=&#8221;tag:h5|text_align:center|color:%231d335d&#8221; use_theme_fonts=&#8221;yes&#8221;]<div class=\"eut-empty-space eut-height-2x\" style=\"\"><\/div><div class=\"eut-element eut-image eut-animated-item eut-duration-normal eut-fade-in eut-align-center\" style=\"\" data-delay=\"200\"><div class=\"eut-image-wrapper eut-popup-item\" style=\"max-width:1607px;\"><div class=\"eut-thumbnail-wrapper\"  style=\"max-width: 1607px;\"><div class=\"eut-thumbnail\"  style=\"padding-top: 70.131%;\"><img decoding=\"async\" width=\"1607\" height=\"1127\" data-src=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2023\/03\/Asset-4@2x.png\" class=\"attachment-full size-full lazyload\" alt=\"\" data-eutf-filter=\"yes\" data-srcset=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2023\/03\/Asset-4@2x.png 1607w, https:\/\/www.eciia.eu\/wp-content\/uploads\/2023\/03\/Asset-4@2x-300x210.png 300w, https:\/\/www.eciia.eu\/wp-content\/uploads\/2023\/03\/Asset-4@2x-1024x718.png 1024w, https:\/\/www.eciia.eu\/wp-content\/uploads\/2023\/03\/Asset-4@2x-768x539.png 768w, https:\/\/www.eciia.eu\/wp-content\/uploads\/2023\/03\/Asset-4@2x-1536x1077.png 1536w\" data-sizes=\"(max-width: 1607px) 100vw, 1607px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1607px; 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css=&#8221;.vc_custom_1550235317322{padding-top: 70px !important;padding-right: 70px !important;padding-bottom: 70px !important;padding-left: 70px !important;}&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243; rc_bg_type=&#8221;color&#8221; rc_add_shadow=&#8221;medium-shadow&#8221; column_custom_position=&#8221;yes&#8221; position_top=&#8221;minus-3x&#8221; rc_bg_color=&#8221;#f9f9f9&#8243; css=&#8221;.vc_custom_1678570547606{padding-top: 60px !important;padding-right: 60px !important;padding-bottom: 60px !important;padding-left: 60px !important;border-radius: 15px !important;}&#8221; rc_font_color=&#8221;#1d335d&#8221;][vc_column_text]Global IIA has [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3886","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What is Internal Auditing | ECIIA<\/title>\n<meta name=\"description\" content=\"ECIIA intends to be the consolidated voice for the profession of internal auditing in Europe and to promote the role of internal audit and good corporate governance by dealing with the European Union, its Parliament and Commission and any other European regulators and associations representing key stakeholders. 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