Ksenija Ristić Kostić
Partner and Head of Audit and Assurance
Internal Audit
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 process.
Simply said, internal audit monitoring the effectiveness of a company’s internal control system set by the management.
Institute of Internal Auditors (IIA)