This internal audit diagram depicts an independent, objective assurance and consulting activity intended to add value and improve a company's operations. It helps a company achieve its goals by bringing a systematic, disciplined approach to evaluating and enhancing the effectiveness of risk management, control, and governance processes. Internal audit activity, performed by professionals with a thorough understanding of the business culture, systems, and processes, assures that internal controls are adequate to mitigate risks, governance processes are effective and efficient, and organizational goals and objectives are met, as shown in this internal audit diagram.