2100 NatureofWork–Theinternalauditactivityevaluatesandcontributestothe improvementofriskmanagement,control,andgovernanceprocessesusinga systematicanddisciplinedapproach. 2120 Control–Theinternalauditactivityshouldassisttheorganizationin maintainingeffectivecontrolsbyevaluatingtheireffectivenessand efficiencyandbypromotingcontinuousimprovement. 1 Copyright©2008GleimPublications,Inc.and/orGleimInternet,Inc. Allrightsreserved. Duplicationprohibited. www.gleim.com