The internal auditors are expected to provide recommendations for improvement in those areas where opportunities or deficiencies are identified based on National Internal Audit Standards. Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. In this articole are exposed to the planned of internal auditing in organizations to the stipulations of the National Standards on Internal Auditing, which will lead to the providing of some true and objective information to information users.