THE ROLE OF AUDITORS IN ORGANIZATIONAL GOALS ATTAINMENT
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EXCERPT FROM THE STUDY
The role of internal auditing in the review of effectiveness of the internal control system is to find out whether the internal control system is functioning well as it is intended to do. The internal control system is called to be effective, if the administrative management direct the system in such a way which provides reasonable assurance that the organization’s goals and objectives will be achieved. Because the basic aim of internal control system of an organization is to provide management with reasonable assurance that the financial information of the organization is reliable and accurate; the organization compile with the stated policies, procedure and planes; assets of the organization is safeguarded and protected from theft and loss; resources are used efficiently and effectively; and finally recognized goals and objectives for operation. Thus, the internal auditing focuses on this internal control framework.
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