Indian promoters and CXOs still ask one question:“What value does Internal Audit really add?” But here’s the uncomfortable truth: If Internal Audit is not creating value, it’s not an audit problem — it’s a design problem. The Reality of Doing Business in India India is not a simple operating environment. Ever-changing GST regulations Aggressive Income Tax scrutiny Rising PMLA / financial trail risks Increasing banking & investor due diligence Complex multi-location operations