The term "auditing" may have a negative connotation for you or arouse prejudices or even remind you of Gogol's play "The Inspector". 

Nikolai Gogol, The Inspector, 1836:

„I have invited you, gentlemen, to tell you some very bad news: an auditor comes to us"“

This may have been so in the past. Today’s internal auditing has changed and is a modern tool in business management: Avoiding risks in the company and the individuals involved, protecting assets, and assisting the management in achieving the company objectives are the added benefits, which a contemporary audit provides. International standards (among others the Institute of Internal Auditors / IIA and the German Institute of Internal Auditors / DIIR) demand the fulfilment of specific ethical guidelines and require a high professional quality. 

Internal Auditing According to the Institute of Internal Auditors (IIA):
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization‘s operations.
It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes."

On the following pages you will find further information explaining the operations of an internal audit: