1999年6月，国际内部审计师协会（以下简称为IIA）批准了关于内部审计的新定义，其英文如下：“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 objet-fives by bringing a systematic，disciplined approach toe valuate and improve the ef-fectiveness of risk management，control，and governance processes．”
