Servicios

Internal Audit services

Internal auditing is an objective assurance and consulting activity designed to add value and improve an organization's operations. It can help an organization accomplish its strategic objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance processes. Deloitte member firms’ Internal Audit services help boards and senior executives better manage enterprise risks. Deloitte professionals help organizations enhance the effectiveness, quality, and value received from internal audit (IA). Deloitte’s broad understanding of risks and areas of operational improvement — particularly the nuances of specific industry sectors and markets — can help internal audit functions improve their performance and operating efficiency and bring value to their organizations.

Internal audit outsourcing: Deloitte member firm outsourcing engagements are recurring in nature and comprise the performance of all internal audit activities including the annual planning, execution of the annual plan, and reporting to management and the audit committee. Under an outsourcing arrangement, the client may or may not have a chief audit executive (CAE) in place within their organization.

Internal audit outsourcing

Internal audit co-sourcing: Co-sourcing engagements are recurring in nature and comprise the performance of some percentage of the total annual internal audit hours for an organization.

 

Internal audit co-sourcing

Internal audit expertise/SME sourcing: Subject Matter Expertise sourcing represents specific individual engagements where the client requires Deloitte's specialist skills and expertise to deliver internal audit services. Typically, Deloitte member firm professionals either conduct the entire project on behalf of the client or combine specialist resources with the client team to deliver the internal audit engagement.

Internal audit expertise/SME sourcing

Internal audit effectiveness reviews (QARs): The Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing requires companies to conduct an independent quality assessment of their IA function at least once every five years.

Internal audit effectiveness reviews (QARs)

Internal audit loan staffing: Loaned staffed engagements represent the provision of internal audit resources that are under the sole direction of the member firm client – there is no Deloitte management oversight visible to the member firm client, no review of any working papers or other member firm client deliverables performed.

Internal audit loan staffing

Internal audit transformation: Internal audit transformation engagements represent assignments to assist an internal audit function evolve and transform to become more effective and deliver increased value. Areas of focus may include, but are not limited to, methodology, team matters, use of technology, and internal audit reporting. The buyer of these services may be the chief audit executive, management, or the audit committee of the board of directors.

Internal audit transformation

Internal audit advisory: Internal audit advisory engagements represent assignments to assist organizations with internal audit services not captured by one of the other highlighted solution areas. Services in this area may include, for example, general consultative advice or training.

Internal audit advisory

IT Internal Audit: Auditing what matters

by Sarah Adams, Director and Global Leader IT Internal Audit, Deloitte & Touche LLP

Learn how your information technology internal audit function can keep pace with emerging technologies and offer greater value to the organization by viewing this presentation on Deloitte Dash

Download the DASH recording

Internal audit insights: High-impact areas of focus-2016

Many boards and senior executive teams now want internal audit to go beyond “table-stakes” audits. Table-stakes audits allocate too many resources to low-impact areas and too few to high-impact areas of the business. Read more about how your organization can refocus your audits, creating greater value and high-impact.
 

Download the PDF

Global contact

Terry Hatherell

Terry Hatherell

Terry is DTTL’s Global & Americas Internal Audit Leader. In this role, he provides strategic advice and support to Deloitte’s global member firm network to ensure consistent approaches to client engag... Más

Sarah Adams

Sarah Adams

Managing Dir and Global Leader – IT Internal Audit

Sarah is a Managing Director at Deloitte & Touche LLP and the global leader of Deloitte’s IT Internal Audit practice with over 25 years of audit, technology, operations and IT risk and controls experi... Más

Regional contacts

Sandy Pundmann

Sandy Pundmann

Managing Partner | Internal Audit

As a managing partner with Deloitte & Touche LLP, Sandy leads the US Internal Audit practice within Deloitte Risk and Financial Advisory. She works with CEOs, chief risk officers, chief audit executiv... Más

Porus Doctor

Porus Doctor

Global Internal Audit Leader, Asia Pacific

I am the Global Internal Audit Leader for Deloitte - Asia Pacific region. I have nearly 30 years of experience advising clients in India, Singapore, the UK, Europe and the Middle East on internal audi... Más

Peter Astley

Peter Astley

Partner, Risk Advisory

Peter focuses on the provision of Internal Audit, Risk Management and other control and assurance related services to the Corporate Sector. He is the firm’s UK and EMIA lead Internal Audit Partner.... Más