Internal audit is a systematic process that organizations use to evaluate their operations, controls, and compliance with laws and regulations. It helps ensure that the organization is functioning efficiently and effectively, identifying areas for improvement and mitigating risks. Internal auditors assess financial records, operational processes, and adherence to policies to provide insights and recommendations. The internal audit function is typically independent from management, allowing for an objective review of the organization's practices. By conducting regular audits, organizations can enhance their governance, improve accountability, and foster a culture of continuous improvement, ultimately supporting their strategic goals.