Internal audits are conducted within an organization to independently assess and evaluate the effectiveness of internal controls, policies, and procedures. A key benefit of internal audits is the identification of control gaps or weaknesses that can then be remediated before they lead to security incidents or compliance failures.

Unlike external audits, internal audit findings are primarily for management and internal stakeholders, focusing on improving security posture and operational efficiency. Reports generated are formal and documented to ensure accountability, and internal audits do not replace the need for external audits, which provide independent verification to external parties like regulators or shareholders.

This role of internal audits in identifying deficiencies and driving remediation efforts is emphasized in the Security Program Management and Oversight domain of the SY0-701 exam【7:Chapter 5†CompTIA Security+ Practice Tests】.