Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2013/2014 In the last years, the term Internal Audit has undergone an important evolution due to the complexity of the economic situation, the opening of subsidiaries all over the world, the larger dimension of companies and the introduction of new technologies in the processes of the companies. On the occasion of growth in importance of internal audit in the companies, the aim of this end of degree project is to make an analysis of the evolution of the internal audit and its relationship with other relevant concepts. To do this, it will be conducted a conceptual framework where those concepts related to internal audit will be reviewed and finally it will be performed a practical case of internal audit in the Insurance Group.