Internal Auditing is an independent evaluation process within an organization that assesses the effectiveness of its operations, risk management, and governance. Auditors review financial records, compliance with laws, and internal controls to ensure that the organization is functioning efficiently and effectively. The primary goal of Internal Auditing is to provide assurance to management and stakeholders that the organization is managing its resources responsibly. By identifying areas for improvement, internal auditors help organizations enhance their processes, reduce risks, and achieve their objectives more effectively.