Most Managers are so involved in the day-to-day business of service delivery that any time spent analysing the effectiveness or efficiency of their systems can seem like an expensive luxury. An Internal Audit of an area that you are involved in, or are responsible for, can be the ideal opportunity to contribute to a review of the processes and procedures that you operate without a significant allocation of your resources to it. The Risk Based Approach used by Internal Audit can help to identify potential areas of weaknesses or inefficiency within a system. This approach also focuses the review on areas for improvement and, therefore, maximises its overall effectiveness. The Audit Report produced at the end of an Audit provides a balanced description of good practice, key strengths and any weaknesses to be addressed. It is circulated to appropriate officers, along with a detailed Action Plan, so that any programme of improvements can be effectively managed. By contributing to the smooth delivery of an audit, Managers can demonstrate confident and open leadership and their commitment to process improvement in their areas.