2.2.1 Definition

2.2.2 Internal auditing and improvement of the corporate governance framework and governance processes

2.2.3 Internal auditing and improvement of the performance

2.2.4 Internal auditing and support of the external auditor

2.2.5 Internal auditing and fraud detection

2.2.6 Internal auditing and training of future managers

2.2.7 Role models

2.3.1 Quantitative determinants and measurability

2.3.2 Qualitative determinants and measurability

2.3.3 Combined approaches

2.3.4 IA ambition model

2.3.5 IIA quality assessment