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6 November 2012 Improving the Existing Functions of Internal Audit at Organizational Level Mu'azu Saidu Badara Ph.D. Student in Accounting, Universiti Utara Internal Audit profession is measured. Governance and Reporting. Governance. 5. Accounting Officers: The responsibilities of Accounting Officers includeChartered Institute of Internal Auditors. The role of internal audit is to provide independent assurance that an organisation's risk. Internal Audit planning aims to balance assurance around two features – core processes and the truly greatest risks to the organization. Internal auditors can. Internal auditing is a continuous process of appraisal of an organisation's operations and evaluation and monitoring of risk. Guide to Internal Audit. Frequently Asked Questions. About Developing and Maintaining an Effective Internal Audit Function. Second Edition