Internal Auditor’s Role and Corporate Financial Performance in Kenya

The internal auditor's job is to independently vouch for the efficiency of the organization's risk management, governance, and internal control systems. The purpose of this study was to ascertain the effects of risk assessment, financial statement audits, and internal auditor evaluations of controls on financial performance. This essay began by outlining the function of internal audit. An empirical study of the literature is then conducted with regard to financial performance and reviews of internal controls, financial statements, and risk management. The study found that there is evidence in the literature linking financial success and internal auditor functions.