Abstract
The internal auditor is one of the most misunderstood individuals in a modern business organization. He is often described as a cold, unemotional non-human who smiles only when he has uncovered someone's error. Such an image developed from the time-honored use of the internal auditor in a strictly clerical function which emphasized the protection of assets and detection of clerical error. As the complexity of business increased and wide geographical dispersion of marketing and production activities became commonplace, many companies began to realize that their internal audit staffs could be utilized in a wider capacity which encompassed both the financial and non-financial areas. This realization has led to the development of a new role and a new image for the internal auditor.