Thisstudyunitisthefirstoftwothataddressthescopeofworkofinternalauditors. Thescopeof workisdefinedinthepronouncementsofTheIIA. Theyelaborateonthedescriptionoftheservices performedbytheinternalauditactivityprovidedinthedefinitionofinternalauditing. Thedefinition stressestheimprovementofriskmanagement,control,andgovernanceprocesses. However,the internalauditors’workregardingcontrolissuchavitalpartoftheirresponsibilitiesthatitistreated separatelyinStudyUnits5and6. 1 s s s s s