Thesis Abstract

Abstract
Internal auditing plays a crucial role in organizations by providing independent and objective evaluations of financial, operational, and compliance processes. This research explores how internal auditing serves as a tool in achieving organizational objectives. By conducting comprehensive internal audits, organizations can identify risks, evaluate the effectiveness of internal controls, and ensure compliance with regulations and policies. The findings of this study demonstrate that internal auditing enhances transparency, accountability, and efficiency within organizations. It also highlights the importance of internal auditors in providing valuable insights to management for decision-making and strategic planning. Furthermore, this research delves into the various methodologies and techniques used in internal auditing, including risk assessment, control testing, and process analysis. By employing a systematic approach to internal auditing, organizations can proactively address potential issues and improve overall performance. The study also investigates the impact of internal auditing on organizational governance structures, emphasizing the role of internal auditors in promoting ethical behavior and integrity throughout the organization. Moreover, the research examines the challenges and opportunities associated with internal auditing in different organizational contexts. It explores the evolving role of internal auditors in the digital age, where technological advancements present both opportunities for efficiency gains and challenges related to cybersecurity and data privacy. The study underscores the need for internal auditors to continuously update their skills and knowledge to adapt to changing business environments and emerging risks. In conclusion, this research underscores the significance of internal auditing as a strategic tool for achieving organizational objectives. By providing independent and objective assessments of organizational processes, internal auditors contribute to enhancing governance structures, managing risks, and improving overall performance. The findings of this study offer valuable insights for organizations looking to leverage internal auditing as a means to drive success and achieve their strategic goals.

Thesis Overview