Internal auditors are typically:

Internal auditors are typically:

• A. External consultants
• B. Company employees, evaluate and improve internal controls for management
• C. Regulators
• D. Independent external auditors

Answer: (B)

Internal auditors are employees of the organization who evaluate and improve internal controls for management. They work from inside the company to assess how effectively the control environment operates, identify weaknesses, and propose practical improvements to reduce risk and strengthen governance. Their role is to provide assurance and advisory support to management and the board (often via the audit committee) so controls are functioning as intended and objectives are more achievable. This internal position distinguishes them from external consultants, regulators, or independent external auditors, who operate outside the organization.

Internal auditors are employees of the organization who evaluate and improve internal controls for management. They work from inside the company to assess how effectively the control environment operates, identify weaknesses, and propose practical improvements to reduce risk and strengthen governance. Their role is to provide assurance and advisory support to management and the board (often via the audit committee) so controls are functioning as intended and objectives are more achievable. This internal position distinguishes them from external consultants, regulators, or independent external auditors, who operate outside the organization.