內部稽核定義

內部稽核為獨立、客觀之確認性服務及諮詢服務，用以增加價值及改善機構營運。內部稽核協助機構透過有系統及有紀律之方法，評估及改善風險管理、控制及治理過程之效果，以達成機構目標。

Definition of Internal Auditing

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.