The Relation Between Culture, Corporate Governance and the Role of the Internal Auditor

Internal Audit is an independent, objective assurance and consulting activity designed to create value and to improve the operations of an organization in achieving its objectives by implementing a systematic approach to assessing and improving the effectiveness of risk management, control and governance processes. One can approach the true value of internal audit and its role within the organization only after studying organizational culture, corporate governance, risk management, and internal control. The internal audit adds value - through its activities- both by evaluating the system internal control and risk analysis related to auditable activities, as well as through recommendations to the management of the organization in order to ensure the achievement of the objectives of the organization. The objective of this study is to understand the role of the internal auditor who must know and understand the culture of the organization so that he can identify and assess the risks.