To answer this question we will first have to understand what internal auditing is and what it entails and then answer why internal auditing is the "eyes and ears" of management. Internal audit as defined in the IPPF Framework is “an independent and objective assurance and consultancy activity, designed to add value and improve the operations of an organisation. It helps an organization achieve its objectives by adopting a systematic and disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes" (Auditor, 2013). Looking at A vision for the future: Professional Practices Framework for Internal Auditing (IIA 1999): Internal auditors were previously simply management watchdogs and focused on assisting members of an organization in the effective fulfillment of their responsibilities and analyze, evaluate, make recommendations, provide advice and information regarding the activities examined. With the increasing complexity of transactions, the increase in the number of transactions and the larger size of organizations, the old definition and function was not effective and did not achieve much of what it was designed for they were becoming less effective as their skills were becoming obsolete and the problems were also becoming complex with the complexity of operations which led to the new definition and role of an internal auditor. It was then that internal auditing developed or became more efficient in being the "eyes and ears" of management through impartial and objective analysis of transactions, information and the organization as a whole and have not only the ability to see the risks and threats, but also have the capabilities to provide solutions (controls) on how... halfway through the document... you are carrying out your role to make the changes necessary to achieve the goals and objectives of the operation or process. “Eyes and ears” management of internal auditing. Listen and verify that the organization is making profits efficiently, effectively and legally. Bibliography Anderson, U., 2003. Chapter 4 Assurance and Consulting Services. In: The Professional Practice Framework for Internal Auditing. Florida: left, pp. 97-126. Auditors, TI o. I., 2013. In: International Professional Practices Framework (IPPF) 2013 Edition. sl:The IIA Research Foundation.Moeller, R.R., 2008. Sarbanes-Oxley Internal Controls. United States of America: John Wiley & Sons. Sawyer, L., 1973. The practice of modern internal auditing. sl:snSiegel PH, OJRJ, 1995. A review of the internal auditor's code of ethics. Journal of Business Ethics, issue 14.