The purpose of internal auditing is to offer value and enhance an organization's operations. It is a free, objective declaration and consulting activity. By a scientific and controlled strategy to evaluate and improve the effectiveness of risk management, control, and governance procedures, it aids a company in achieving its goals.

The internal auditing process offers the confidence that the current internal controls are sufficient to mitigate the risks, the power processes are active and effective, and the corporate goals and objectives are achieved.

Internal auditing in the UAE encompasses a wide range of services, including completing due diligence, financial, performance, compliance, and other audits.