internal audit
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. Darji Accounting member firms’ Internal Audit services help boards and senior executives better manage enterprise risks. Darji Accounting professionals help organizations enhance the effectiveness, quality, and value received from internal audit (IA). Darji Accounting 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.
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Internal audit outsourcing
Darji Accounting 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 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 expertise/SME sourcing:
Subject Matter Expertise sourcing represents specific individual engagements where the client requires Darji Accounting specialist skills and expertise to deliver internal audit services. Typically, Darji Accounting 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 effectiveness reviews
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 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 Darji Accounting management oversight visible to the member firm client, no review of any working papers or other member firm client deliverables performed.
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 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.
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