Internal audit isnt the second line of defense Its the line of defense

Internal Auditing in the sense independent assurance and consulting activity performed to add great value and improve an organization’s operations.

From auditor to auditor: which areas of your company do you audit? The most common answers I’ve heard are two: a) the accounts that are related to money such as banks, petty cash, payments, purchases, etc. and b) the accounts that have a higher balance because when auditing them, a higher amount is being covered.