The IA activity must improve the organisation's governance processes for making strategic and operational decisions, promote ethics and values with the organisation, as well as oversee risk management and control, etc. It must evaluate the adequacy of risk controls within the organisation's governance and operations regarding safeguarding assets, reliability of financial and operational information, as well as achievement of organisation's strategic objectives, etc. The Control processes should ensure reliable and operational information, efficient performance of assets as well as assets safeguard.
