Advisory Service

Internal Audit Advisory and Assurance Services

Senior internal audit advisory to strengthen methodology, planning, reporting and the wider assurance model.

DisInnova's internal audit advisory services provide independent, senior advice on internal audit strategy, planning, methodology, assurance quality, reporting, governance and function effectiveness. The work is shaped around the priorities of heads of audit, audit committees and executive sponsors who need a sharper, more useful assurance contribution to the board.

Engagements span audit committee advisory, methodology and working practice review, risk-based audit planning, internal audit reporting and external quality assessment (EQA) readiness — calibrated to the maturity of the function and the expectations of its stakeholders.

The emphasis is on insight, judgement and proportionality rather than mechanical compliance. Where helpful, we support function reviews and quality assessment readiness with a clear improvement roadmap, and consider how technology and data analytics can sharpen audit coverage without overcomplicating the operating model.

Internal audit is also considered alongside the wider assurance model, helping leadership teams achieve coherent oversight across the three lines of defence and a more deliberate assurance contribution to the board.

Where an organisation needs a wider redesign of the function — strategy, operating model, technology, skills and reporting — DisInnova provides dedicated internal audit transformation services for an end-to-end transformation approach. This service sits within DisInnova's wider advisory services for boards and executive teams.

Part of DisInnova's senior business advisory services practice.

When internal audit advisory is relevant

  • Ahead of an external quality assessment or peer review
  • When the audit plan no longer reflects the firm's risk profile
  • When audit reporting is not consistently driving action
  • When assurance overlaps between functions create noise rather than clarity
  • When the audit function is being scaled, restructured or repositioned

What internal audit advisory services include

  • Audit strategy and mandate — refreshing the internal audit charter, positioning and value proposition for the board and audit committee
  • Risk-based audit planning — risk-based audit universe, dynamic planning and alignment with the enterprise risk profile
  • Methodology and working practices — risk assessment, scoping, fieldwork, evidence, conclusions and consistency of execution
  • Audit committee reporting — clearer, decision-useful reports that drive action rather than describe activity
  • EQA readiness and quality improvement — preparation for external quality assessment and a structured internal quality programme

Internal Audit Advisory Aligned to the Global Internal Audit Standards

DisInnova's internal audit advisory work is informed by the Global Internal Audit Standards™ issued by The Institute of Internal Auditors. The standards set expectations across the governance of the internal audit function, strategic planning, quality, engagement performance, communication of results and monitoring of management action plans.

Engagements consider how the function evidences independence and authority, how the audit strategy aligns with stakeholder needs, how methodology supports consistent and decision-useful engagements, and how quality assurance and improvement arrangements are designed and operated. Where helpful, we support heads of audit with GIAS readiness assessments, methodology refreshes and EQA preparation that reflect the updated expectations.

DisInnova is an independent advisory firm and is not affiliated with, endorsed by or certified by The Institute of Internal Auditors. References to the Global Internal Audit Standards are for context only.

Common client challenges

  • Internal audit methodology that no longer reflects business risk profile or scale
  • Audit plans that struggle to balance coverage, depth and emerging risks
  • Reporting that does not consistently land with audit committees and executives
  • Quality assurance and external review preparation needing structured support
  • Lack of clarity between internal audit, risk, compliance and management assurance

Typical advisory questions

Q01

Is our audit universe and plan genuinely risk-based?

Q02

Does our methodology reflect current professional expectations and our business profile?

Q03

Are reports landing with the audit committee in a way that drives action?

Q04

How well coordinated is internal audit with risk, compliance and management assurance?

Q05

Are we ready for an external quality assessment in its current form?

How DisInnova helps

  • Independent review of internal audit methodology, planning and execution
  • Risk-based audit universe and annual plan design aligned with the business
  • Internal audit function review against professional expectations and stakeholder needs
  • Audit committee advisory and reporting uplift focused on clarity, insight and actionability
  • External quality assessment (EQA) readiness and quality programme design
  • Wider assurance model review and combined assurance across the lines of defence
  • Considered use of technology and data analytics in internal audit

Typical outputs

  • Internal audit methodology and manual review
  • Risk-based audit universe and annual plan
  • Internal audit function review and improvement roadmap
  • External quality assessment readiness pack
  • Refreshed internal audit reporting templates for the audit committee
  • Combined assurance map across functions

Suitable for

  • Heads of Internal Audit and Chief Audit Executives
  • Audit committees seeking independent perspective on assurance
  • Boards strengthening their overall assurance arrangements
  • Risk and compliance leaders coordinating across lines of defence

Engagement formats

Independent advisory review

A focused, time-boxed review producing an honest read of where the organisation stands and the priorities that matter most.

Targeted diagnostic

A structured assessment of a defined area, with practical recommendations and a sequenced action plan.

Executive workshop

A confidential, facilitated session with the board or leadership team to align on priorities and decisions.

Implementation support

Hands-on advisory through delivery — protecting governance, momentum and accountability as change is executed.

Confidential sounding-board

Ongoing senior advisory access for executives navigating sensitive or complex decisions.

Related insights

Frequently asked questions

Do you co-source or outsource audits?+

DisInnova focuses on advisory uplift to internal audit and the wider assurance model rather than ongoing co-sourcing of audit delivery.

Can you support audit committee effectiveness?+

Yes. We provide independent perspective on assurance reporting and committee inputs, and can facilitate focused sessions for the committee.

Do you support EQA preparation?+

We help heads of audit prepare in a structured way, identifying improvement areas and evidence ahead of the formal external assessment.

How is this different from internal audit transformation?+

Internal audit advisory focuses on independent advice and uplift to methodology, planning, reporting and assurance quality. Internal audit transformation is an end-to-end redesign of the function's strategy, operating model, technology, skills and stakeholder impact — see our dedicated internal audit transformation services.

Discuss this advisory priority

A confidential conversation is the best way to scope the right level of support.

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