Okay, let me explain this to you like you're five.
The Institute of Internal Auditors is like a big club that helps people who check to see if a company is doing things right. It's like a policeman for companies.
Just like how you have mommy and daddy to make sure you're brushing your teeth and eating healthy, a company has people called 'internal auditors' to make sure they're following the rules and doing things the right way.
The institute helps these internal auditors learn things like what rules to look for and how to ask questions to find out if the company is doing things the right way. They also teach them how to make sure everything is fair and not cheating.
They even have tests called certifications to make sure the internal auditors are really good at their job.
So, the Institute of Internal Auditors is a big club that helps people who check if a company is doing things right, and they teach these people how to be really good at their job.