In Jun.1999, the Institute of Internal Auditors (IIA) defined internalaudit as an independent and objective activity of assurance andconsultation, the purpose of which is to add value to and improve theoperation efficiency of the organization.

• 1999 年 6 月国际内部审计协会理事会通过了内部审计新定义:“内部审计是一种独立、客观的保证和咨询活动。其目的在于为组织增加价值和提高组织运作效率。它通过系统化和规范化的方法,评价和改进风险管理、控制和治理过程的效果,帮助组织实现其目标。”