Internal Audit

Remaining objective and independent


Internal audit has evolved and gained more importance as an independent, objective assurance and consulting function designed to add value and improve an organisation’s operations. Maximising value and effectiveness requires an understanding of an organisation’s objectives, risks and controls, regulatory environment and the diverse expectations of stakeholders.


To meet these requirements, the internal audit function needs to walk a fine line between providing assurance and to management consulting, without impairing its objectivity and independence. This may involve asking questions such as:

  • Do I have the specialist skills and knowledge needed to audit complex areas?
  • How do I ensure that my internal audit function has sufficient resources to cover the geographic scope of the organisation?
  • Where can my internal audit function be improved to keep pace with changing risks?
  • How can I assess the effectiveness of my risk management, internal audit and corporate governance procedures?
  • How do I go about finding an external provider if my organisation deems internal audit to be a non-core activity? 

PwC Internal Audit Services can help your organisation improve the quality and effectiveness of its internal audit processes:

  • Internal Audit Outsourcing: By providing internal audit sourcing solutions. These include full outsourcing or complementing in-house functions with special skills or geographical coverage.
  • Internal Audit Advisory: By advising and assisting in the development of internal audit and enterprise-wide risk management methodologies, including assessing whether the internal audit function is delivering effectively to stakeholders. In addition, we assess and make recommendations to improve the coordination of your control and audit functions to achieve an optimal risk coverage and improve cost/benefit relationships and transparency.
  • Internal Audit Tools: By supporting internal audit functions with software to enhance and support their work (e.g. electronic work-paper applications).
Internal Audit 2012
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