He role of internal audit is to provide independent assurance that an organisation's risk management, governance and internal control processes are operating effectively. To be effective, the internal audit activity must have qualified, skilled and experienced people. Employers value us because we provide an independent, objective and constructive view. From very early on in their careers, we talk to executives at the very top of the organisation about complex, strategic issues, which is one of the most challenging and rewarding parts of their role.