Internal audit plays an important role in strengthening an organization’s risk management, particularly in environments where resources are limited and responsibilities may overlap. Modern guidance from The Institute of Internal Auditors (IIA), including the Three Lines Model and the Global Internal Audit Standards (GIAS), highlights how internal audit can provide independent assurance while supporting better clarity around risk responsibilities. By focusing on the most significant risks, reviewing controls, and helping organizations coordinate their assurance activities, internal audit helps prevent important risks from being overlooked. Even in smaller organizations, a well-structured internal audit function can bring greater confidence, stronger governance, and a more effective approach to managing risks.