Two main roles of internal Auditor?

1. Evaluating and assessing the effectiveness of internal controls: Internal auditors are responsible for reviewing and evaluating the organization's internal controls to ensure they are operating effectively and efficiently. This includes identifying weaknesses or deficiencies in the controls and making recommendations for improvement.

2. Conducting risk assessments: Internal auditors are also responsible for identifying and assessing potential risks that could impact the organization's operations, financial performance, or reputation. They work to develop strategies to mitigate these risks and ensure the organization is in compliance with relevant laws and regulations.