The stated objective of internal auditing is phrased in terms of service to "the organization," not just to management.

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The Institute of Internal Auditors (IIA) defines internal auditing as 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." The term "organization" in this definition refers to the entire entity, not just management, emphasizing the importance of serving all aspects of the organization.

The Stated Objective of Internal Auditing Is Phrased in Terms