The term “internal audit” usually inspires two immediate responses. The first is fear: The second is the image of a large FORTUNE 500 company with the people and other resources that an internal audit function requires. But smaller organizations and even entrepreneurs can perform internal auditing or have it performed in an efficient and cost-effective way that produces positive change and results, improves the business and its underlying processes, and may even make employees happier about the work they do and how they do it.