Financial statements users rely on the auditor’s report to take an economic decision. Therefore, our reputable audit firm ensures that our external audit is being performed by the International Auditing Standards (ISA) guide. The purpose of the ISA guide is to provide practical guidance to practitioners conducting audit engagements for small- and medium-sized entities (SMEs). An internal audit plays a vital role in the companies to ensure that the internal control system is effective and report weaknesses to the top management. Internal auditing plays a significant role in protecting the company, and the management helps and guides the employees to apply the internal policies and procedures effectively.