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Internal auditing, as adopted by the Institute of Internal Auditors, "is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes."
The Internal Audit department provides independent and objective assurance and consulting services to assist Lewis-Clark State College accomplish its goals and improve its operations. Internal Audit examines and evaluates LCSC's activities as a service to management and the Audit Committee of the Idaho State Board of Education.