Challenges for internal audit. The relationship with the audit committee and the board of directors needs to be reinforced and the assurance provided by internal should become the best independent and objective assessment in terms of risk management, internal controls and corporate governance.The activities of internal auditwill be adapted to the newrequirements and evolvewith the newlegislation and the newchallenges of the organization. The profile of the internal auditor is evolving in order to meet the broader scope of activities. The profession still needs to become more recognized within the companies. Moreover, internal auditors need to aspire to a longer career in internal audit.