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This book analyzes the contemporary transformations of internal auditing in an environment marked by uncertainty, the rise of emerging risks and the strengthening of governance requirements. It shows that internal auditing can no longer be reduced to a simple compliance or procedural verification function. Its role now extends to the assessment of governance systems, risk management, process reliability, organizational ethics and support for resilience.Through a structured approach, the book highlights the evolution of the missions, methods, skills and strategic positioning of internal auditing. It also underlines that the value created by this function goes beyond the financial dimension to include security, transparency, trust, quality of decisions and organizational sustainability. Finally, the book defends the idea of a more integrative, preventive and trust-oriented internal audit, whose scope depends on its independence, credibility and ability to adapt in the face of contemporary uncertainties.
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