Internal auditors help organizations to manage the wide range of risks facing them before they become a problem. Internal Audit’s primary duty is to act as eyes and ears for the Board, to which it should be accountable, usually via the audit committee. In providing “assurance” to the Board, Internal Audits’ job is to exercise critical analysis to tell it like it is, not how the organization would like it to be. Boards need to know that their Internal Audit team feels empowered to ask tough questions and challenge assumptions. Internal Audit’s role as a vital check and balance to an organization’s operations and governance has arguably never been greater.