There are so many functions an internal auditor must have to do. Understanding of the functions of an internal audit process mainly include risk assessment, control assurance, and compliance work, all of which map directly into corporate governance. Internal auditors work independently within the organization understanding the fundamental goals of an organization and work to achieve that goal. FM Consulting International internal audit team is expert in audit process having. The activities of internal auditing are totally independent. The main objective is to ensure to add value and improve an organization’s operations providing internal control auditing. It helps to improvise an organizational operation and fulfill the objectives by establishing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. An internal auditor work starts while there is any consideration of risks. Also, they follow up the overall situation and take recommendation from previous audit and check where the actions have been taken before and take necessary measures. the FM Consulting International internal audit team ensures that the same error won’t happen again. They take necessary step where needed. Also, FM internal audit team work independently from the internal management system. They have the integrity to prepare unbiased report. This demonstrates the best of their performance in internal audit. This internal audit procedure varies from department to department such as in manufacturing process it is needed daily whereas, in human resource department it is done once in a year. FM Consulting International Internal auditing procedures includes transaction matching, physical inventory count and audit reconciliation following governmental rules and regulation. FM Consulting International internal audit team work independently within the organization understanding the fundamental goals of an organization and work to achieve that goal. An internal auditor work in several area of an organizations & these areas mainly deals with compliance audits, audits of overall transaction, while investigating fraudulent activities or any other miscalculations. FM Consulting International evaluate the whole process and control design while maintaining proper inquiry observation examination. Also, FM internal audit team plan appropriately by assessing the risk of the specific area, gradually develop any written program when needed, develop any repost format that can be effective also gather outside information if needed, and consider self-assessment activities while needed. After these they develop report, follow other effective method to track the overall situation and keep follow up with the situation. There are so many functions an internal auditor must have to do. Understanding of the functions of an internal audit process mainly include risk assessment, control assurance, and compliance work, all of which map directly into corporate governance. Internal auditors work independently within the organization understanding the fundamental goals of an organization and work to achieve that goal. The work scope of an internal auditor also includes evaluating the organizational operation efficiency, analysis. Additionally, the measurement of organizational wide risks, and other assurance or consulting activities is done by an internal auditor. Internal audit is well recognized around the world because of its flexibility framework. It follows the regulatory framework of the country which compliance with specific rules governing in various sectors. These helps to stay up to date while ensuring the compliances meet directly and indirectly. Internal audit structures & process which drives organization with success while providing assurance and insights whenever any risk-based audit happens. Most of the time the risks grow also complex as well. In that time internal auditor’s roles are to enlarge the area everywhere including culture and behavior, sustainability, risk governance also taking financial and non-financial reporting measures whenever needs to. The going concern for any organization created from new technology, geopolitics, innovations which disrupts or cybersecurity which can be also prevent by doing internal audit whenever needed. To maintain standard internal audit an internal audit department should include some IT skills such as IT risk assessment and planning, IT governance and management, Private skills and security skills, IT process skills, strategy to maintain and record information accordingly. Also, to maintain the standard internal audit process there must be an internal audit report include.