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.
Engagement triggers
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
Detail
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
Detail
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.
Client context
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
Workstreams
What the engagement covers
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
Advisory questions
Typical advisory questions
Is our audit universe and plan genuinely risk-based?
Does our methodology reflect current professional expectations and our business profile?
Are reports landing with the audit committee in a way that drives action?
How well coordinated is internal audit with risk, compliance and management assurance?
Are we ready for an external quality assessment in its current form?
Deliverables
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
Fit
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
Method
How the engagement is structured
A consistent four-stage method that brings clarity, rigour and momentum to every engagement.
Stage 01: Understand
Clarify the objective, context and stakeholder expectations shaping the engagement.
Stage 02: Assess
Examine current structures, processes, risks, controls and capabilities with senior judgement.
Stage 03: Advise
Deliver practical recommendations, options and priorities — framed for board-level decisions.
Stage 04: Support
Support implementation, governance and follow-up so change is sustained inside the organisation.
Formats
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.
Why DisInnova
Why boards engage DisInnova for this work
Independent review of internal audit methodology, planning and execution
Reason 1Risk-based audit universe and annual plan design aligned with the business
Reason 2Internal audit function review against professional expectations and stakeholder needs
Reason 3
Every engagement is partner-led and confidential: the practitioner who scopes the work is the practitioner who delivers it.
Insights
Related insights
Frequently asked
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.
Confidential Advisory
Discuss this advisory priority
A confidential conversation is the best way to scope the right level of support.
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