In the realm of organizational management, “internal auditing” is defined as an independent and objective function that provides both assurance and consulting services, with the primary aim of adding value and enhancing the operational efficacy of an organization. This role is pivotal in aiding entities to realize their strategic objectives through the implementation of a systematic and disciplined methodology that assesses and improves the effectiveness of the organization’s risk management, controls and governance. 

This article introduces the theory of purpose-driven internal auditing, emphasizing the discipline’s complexity and its integral role within the organizational nexus.