His/her main task is to conduct internal audits within the organisation. An internal audit is a process where an auditor assesses and examines various parts of the organisation, including processes, management systems, financial procedures, quality, safety, and other areas, to determine if the organisation complies with relevant standards, regulations, and procedures. The focus is on evaluating and improving the effectiveness of the risk management system, governance, and level of organisational management. It assesses the existence and adequacy of control mechanisms.