What Do Internal Auditors Do?  from the IIA Home > Accounting & Auditing Center > What Internal Auditors Do The Intstitute of Internal Auditors has developed explanations of what internal auditors do. Here's their introduction and links, from http://www.theiia.org/iia/index.cfm?doc_id=272 Corporate governance comprises the procedures established by representatives of an organization's stakeholders to provide oversight of the risk and control processes administered by management. According to The IIA and thought-leading organizations such as the New York Stock Exchange and the National Association of Corporate Directors, the four cornerstones of effective corporate governance are the audit committee of the board of directors, executive management, the internal auditors, and the external auditors. When these entities work together well with healthy interdependence, internal controls are strong, reporting is accurate, ethics are maintained, oversight is effective, risks are mitigated, and investments are protected. Good corporate governance is simply good business. What is Internal Auditing? Who are Internal Auditors? Evaluating Risk Confirming Information Analyzing Operations Reviewing Compliance Recommending Controls Assuring Safeguards Internal Auditors' Roles Your Internal Audit Team: A PowerPoint Presentation to Help Promote the Profession and Your Services within Your Organization Ms. Sarbox reads the news every day and collects articles about accounting and auditing. See them on Ms. Sarbox's Accounting News page and Auditing News page.