IntroductionInternal audit is a process that provides assurance and consulting services like evaluating controls, detecting risk management and governance of an entity in order to add value to the organization. The internal auditor provides an assessment and attestation of independence and objectivity on the performance of the organization's activities, reviews the adequacy of controls, provides information to the manager or management level so that he can take a decision, is aware of any waste and fraud existing in an organization and must continually review its activities. Institute of Internal AuditorsThe Institute of Internal Auditors (IIA) was established in 1977 in Malaysia, as a not-for-profit professional organization that focuses on developing the practice of the internal auditing profession in Malaysia. VisionIIA Malaysia protects the member's value, provides the best and necessary practices to members and also provides services to members to resolve problems. The mission of MissionIIA Malaysia is to lead the profession in internal auditing, to strengthen the internal auditor by providing continuing professional education to improve the capacity, skills and knowledge of internal auditors to perform their work, by setting standards . for internal auditor guidelines and certification programmers. Next, provide a platform for internal auditors to share their knowledge, information and experiences. Ensuring that the internal auditing profession is capable of identifying, evaluating and adding value to the organization, management and related parties understand the practice of internal auditing. To understand the importance of internal audit in the company and an idea on the relevance of internal control, risk management, but also governance.ObjectiveMalaysian Institute of Internal Auditors......middle of paper ......25 hours. For participation meetings, maximum 4 hours of CPD per meeting and a total of 20 hours. Next is the exam invigilator, a maximum of 25 hours of CPD to assist with exam invigilation and awarding. Winners will be granted a maximum of 20 hours to comply with CPDCPD requirements beginning June 1, 2003 and members must meet. The requirement of CPD will result in sanction or disciplinary action.ConclusionIn summary, we can understand that the internal auditor is an important part for the company to ensure that the control is good, the governance is properly managed and the Risk management control is effective. The internal auditor must demonstrate independence and objectivity about the work carried out, because if he cannot maintain it, it can lead to depreciation and financial loss for the company. The internal is the eyes and ears of the audit committee and represents it to appreciate, evaluate and identify the effective and efficient management of the company..