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Auditors will place less emphasis on operational and compliance audits, auditing of financial risks, fraud investigations, and evaluation of internal controls.”. PDF | Purpose – The purpose of this paper is to provide insights into the current roles and responsibilities of the internal audit (IA) function and the. The internal audit activity provides assurance to management and the audit committee that risks to the organization are understood and managed appropriately. “Internal audit functions provide a number of important services and are often the catalyst for improving organizational governance and risk management.”. positions Internal Audit to anticipate and then respond introduction-to-elevating-performance.pdf. Putting Agile Internal Audit into Action: KWWSV ZZZ PDF | The purpose of this research is to investigate the effects of internal audit independence and objectivity on internal audit effectiveness in the.