Thisstudyunitisthesecondoftwothataddressthescopeofworkofinternalauditors. Thescope ofworkisdefinedinthepronouncementsofTheIIA. Thesepronouncementselaborateonthe descriptionoftheservicesperformedbytheinternalauditactivityprovidedinthedefinitionofinternal auditing. Itstressestheimprovementofriskmanagement,control,andgovernanceprocesses. However,theinternalauditors’workregardingcontrolissuchavitalpartoftheirresponsibilitiesthatit istreatedseparatelyinStudyUnits5and6. 1 s s s s s