Internal Audit functions

I feel, the functions of Internal Auditors should not include only the investigation. There may be stewardship view but which should not mean that they were appointed for Policing other departments. The moral of employees may be deteriorated. 

I feel, they more be employed to check the compliance of organizational practice with its policies. Or formulation or amendment of existing policies.

In money and its management there are chance to have been embezzled so.