Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. MT’s objective is to create a single Internal Audit framework, which clearly defines the technical and operational aspects of our internal audit approach. This will enable all areas of internal audit to operate within a single standard. This will enable all of us to involve in Internal Audit to increase our efficiency, allow sharing of resources and knowledge across industries.