Short paragraph on the Internal Audit in management

Short Paragraph on the Internal Audit in Management:

Internal Audit in management

It is undertaken by the organisation’s own staff on accounting policies, procedures and controls. Internal audit is better considered from a managerial angle as a tool for checking and controlling of operations generally. The internal auditors should not only confine themselves to reflect the facts, but should also appraise policies and procedures of management with regard to the quality of management, the use of managerial authority as well as whether controls are adequate and effective.