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This paper aims to examine the importance, or the role played by the aspect of internal auditing in preserving the tangible assets of a corporation. It also compares and contrasts the role played by internal auditing in preserving the tangible assets of Dominion Diamond Corporation and Bank of Montreal. In addition, it will evaluate the objectives of internal auditing and its overall importance in an organization.  Keywords: Internal Audit, Internal Auditing Objectives Tangible Assets, Preserving Tangible Assets, Dominion Diamond Corporation, Bank of Montreal.

The Importance of Internal Audit in Preserving the Company’s Tangible Assets between Dominion Diamond Corporation and Bank of Montreal