According to IPPF and ITAF as issued by IIA and ISACA respectively, the purpose of internal auditing is to add value by improving operations of the audited institutions. This is done by assisting all levels of management of achieve their objectives through effective discharge of their responsibilities. The Internal auditors in these institutions have roles to:
i. Perform audit assurance in an objective and analytical manner, in accordance with international Professional Practice Framework, and
ii. Engage in consultancy and furnishing management with analyses, appraisals recommendations and commentaries aimed at identifying avenues for improvement in risk management, control and governance processes.