Internal auditors are professionals who evaluate and improve an organization's operations, risk management, and governance processes. They help ensure that the organization is following laws and regulations, as well as its own policies. By conducting audits, they identify areas for improvement and provide recommendations to enhance efficiency and effectiveness. These auditors work within the organization, unlike external auditors, who are independent and assess financial statements. Internal auditors often collaborate with various departments to assess risks and ensure that resources are used effectively. Their role is crucial for maintaining accountability and transparency within the organization.