Today entities must pay particular importance to the risks they face, risks that influence the activities carried out. This requires the functioning of some internal audit departments which have as aim the planning and conducting of audits. Internal audit through the activities it carries out covers both the internal control system evaluation and the risk analysis in order to achieve the intended objectives. The risk analysis is an important step in the audit process which aims to identify, assess and manage risks in order to administer them to remove unwanted effects. Under these conditions, internal audit focuses ever more on risks, on how to implement risk management to lead to the entity’s increased performance.

internal audit, risk, objectives, performance, management

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