Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2016/2017 In the last years, internal auditing has significantly evolved and has been established as a main tool for the enterprises’ operating framework due to its economic complexity, the uncertain context where risk management is important, the introduction of new technologies and their excessive growth. In this study we have briefly analysed the conceptual framework of the internal audit, revising the main concepts and relating them to other relevant concepts. Finally we have carried out a real practical case of a multinational group that is in full growth and belongs to the aquiculture sector.