An Internal Audit team is a Quasi-Judicial body, Yes they may not necessarily be able to prosecute the Non-compliant, But they are the eyes / ears of the governance team or the Executive leadership. With the right structure and authority the audit team can play a significant role in enabling desired outcomes for the organizations.

Typically, Judiciary has the responsibility of upholding the constitution and laws of the Country, Interpreting them, and resolving conflicts. Their services are usually requested in advisory capacity to define new policies, review of program execution effectiveness or Investigate suspected frauds.

On similar lines in an Organization the Internal Audit team,plays a Quasi-Judicial role

They are accountable for …

a) Upholding the Quality Management Systems & defined processes

b) Evaluate plans & execution activities.

c) Identify & highlight gaps in processes & execution and provide inputs to address them

d) Identify in-efficiencies in processes and contribute to Lean them

e) Facilitate and oversee process improvements.

d) Highlight Risks and advice on disposition

Thus an Internal Audit Team, play a significant role in enabling Operational excellence  and desired outcomes for the organizations.