The profession and its core textbook are organized into three primary sections: fundamental concepts, the engagement process, and real-world application.

The primary resource for this field is the textbook published by the Internal Audit Foundation . Key Concepts and Components

Internal auditing is a disciplined profession that provides organizations with (objective assessments of operations) and advisory services (strategic guidance without taking management responsibility) to help achieve business goals.

Internal Auditing: Assurance and Advisory Services, 6th Edition