My personal opinion is internal auditing is being brought into the world of specialties . The question will become, is your company large enough to need a professional auditor?
Nor I do believe internal auditing should be a consulting activity. In addition, there is a lot of talk about auditing as a value added event. We can justify anything, I suppose.
When we review this definition, it is really aimed at an Audit Professional such as someone who works for a registrar. As such, it will justify its existence as fully as possible leading to phrases such as those espoused in the second paragraph.
IIA s Definition Of Internal Audit
Definition according to the Institute of Internal Auditors (IIA)
http://www.theiia.org
"Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.
It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes."
ISO 19011 - Quality and Environmental Management Systems Auditing Forum Discussions
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