ABSTRACT

Introduction An organization is the collection of structures, processes, and people working collaboratively to pursue a mission and achieve business goals. While organizations aim to pursue their missions and goals by adhering to principles of efficiency and effectiveness, many suffer various degrees of dysfunction during day-to-day operations. These issues can result in the erosion of stakeholder value up to the point of insolvency, but internal auditors can support management efforts and curtail these dynamics from taking hold by anticipating problems, reviewing current dynamics, and making recommendations for improvement.