One Internal Auditor (OIA) is a virtual internal auditor providing continuous internal auditing.
Internal auditing is a service that provides consulting (advice) on adequate internal control and assurance (independent assessments) on the implementation of that adequate system of internal control.
Internal control is the framework through which a governing body communicates to employees how the organisations expects them to anticipate and appropriately address risks (opportunities and threats) facing their respective organisations.
Every employee must implement his/her organisation's system of internal control in his/her responsibility area.
Internal auditing - Competent internal auditing within its area of expertise.
Full coverage - Everything that internal control requires should be addressed, throughout an organisation, is addressed by internal auditing.
Communication - Everyone (eligible employees and oversight body members) who needs to know, knows when needing to know.
Reliability - Competent and appropriate consulting and objective and factual assurance, all the time.