The most critical components of internal audit are independence and objectivity. The Internal auditors render impartial, unbiased judgment through the conduct of their engagement in the auditing. Independence is obtained in the form of (1) full support and access to organizational resources, (2) authority to make sure broad audit coverage, (3) adequate consideration to communications and appropriate action on recommendations. The internal auditor avoids conflict-of-interest situations, which may affect to perform the duties objectively. The results of internal audit work must be reviewed and analysed before they're released, for the assurance that the work has been performed objectively.