Merits and demerits of internal audit

Write down the different merits and demerits of internal audit?

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Merits of Internal Audit are illustrated below:

It is in expensive.
No charted accounted is needed to audit internally.
Mistakes will be removed before recording financial statements.
There will not be any kind of discomfiture in the society since mistakes have been removed.
Accounting employees will remain in pressure so record will remain update each time in the organization.

Demerits are illustrated below:

Internal audit is not acceptable through the shareholder.
There can be mistakes in internal audit since he is not an auditor.
As well as there are some more.

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