Internal Audit: Importance and Efficiency

Internal auditing helps the organization to achieve its goals by using a regular and systematic approach to evaluate and improve the effectiveness of governance processes. Therefore, auditing is one of the important topics and in order to understand the different concepts and dimensions of internal auditing, various studies have been conducted by researchers to discover the importance and effectiveness of auditing. Therefore, the purpose of this article is to review the literature related to internal auditing and the importance and efficiency in this field.