Internal Audit

Providing confidence in navigating the ever-changing risk landscape

Businesses are confronted by rapid change. Changes in customer’s behaviours, technology, competition and regulation. These are just a few of the disruptors that drive businesses to rethink their value proposition. Whilst there are clearly opportunities, it also leaves organisations facing new and often complex risks. Internal Audit has emerged as a critical lever for change. Now, more than ever, it needs to rise to the challenge and demonstrate its value so companies have the confidence to move faster and act decisively.

What good looks like

Drawing on our experience supported by extensive research, we have identified the eight attributes that we have observed that characterise leading internal audit functions.

These attributes are:

  • Having an internal audit function focusing on the risks that matter to your organisation, both current and emerging.
  • Access to individuals with the skills needed to deliver credible and relevant assurance at the right place and at the right time.
  • Being independent, objective and aligned to the needs of your business now and in the future.
  • Having an internal audit function focusing that has a tried and tested auditing methodology supported by cutting edge technology, innovative tools and techniques.
  • Commitment to a culture that rewards quality and innovation, and ensuring that the audit plan evolves with the company’s changing risk profile.
  • Service to stakeholders by fostering a culture that anticipates needs, drives timelines and brings valuable insight to inform business decisions.
  • Optimizing cost by delivering efficient and value added services through a robust, well-communicated audit methodology and processes.
  • Calibrating the internal audit strategic plan by aligning expectations and managing stakeholder relationships through effective communication channels.

When to act

An internal audit function is a critical line of defence protecting an organisation from the unthinkable. If any of the following factors apply to your business consider contacting PwC:

  • You have a complex and/or global structure which requires internal audit to visit different locations, understand different cultures/languages and get to grips with intricacy and complexity quickly.
  • Your business is highly regulated and requires up-to-date industry or subject knowledge in a rapidly changing environment.
  • Your business experiences unexpected control failures that make you question the effectiveness of your current approach.
  • You are undergoing a period of significant business change (e.g. major systems implementations, growth/acquisitions) and you want some assistance to ensure you can provide assurance that risks are being appropriately managed during this period of change.
  • You are under pressure to improve the efficiency and effectiveness of your audit delivery.

External drivers of change are influencing how internal audit should evolve to maintain its relevance.

How we can help

Businesses are not unique; we understand the correct approach for each starts and ends in different places.

  • Internal audit software

    Assisting with the implementation of Audit Management Software.
  • Independent internal audit function review

    Limited or full scope external quality review of your internal audit department
  • Staff augmentation

    Provision of staff with specific technical, industry or language skills, or to supplement capacity.
  • Data enabled auditing

    Developing your data-enabled auditing strategy.
  • Continuing education for internal audit functions

    Training courses tailored for the needs of your internal audit team.
  • Transforming internal audit functions

    Internal audit transformation, full function transformation or component transformation.
  • Internal audit co-sourcing

    Help to plan, execute and report based on your own methodology or PwC's internal audit methodology.
  • Internal audit outsourcing

    Plan, execute and report based on PwC's internal audit Methodology.

What you gain


The right skills and experience to help you identify, prioritise and gain assurance over the current and emerging risks that matter most to your business.


An ability to respond in an agile, flexible and cost-effective way to changes in your business strategy, delivering internal audit solutions that are tailored to your needs.


Highly skilled and experienced team who you and your stakeholders can trust to give the level of assurance needed to grow sustainably whilst exploiting the opportunities presented by an expanding risk landscape.


A forward-looking approach in which uses the very latest tools and technology, is informed by leading thinking and generates deep insight.

Contact us

Please add an alt text
Andrew Garrett

Head of Internal Audit Services Middle East, Dubai

Please add an alt text
Motaz J Saleh

Head of Internal Audit Services Middle East, Jeddah

Please add an alt text
John Saead

Head of Internal Audit Services Middle East, Riyadh

Follow us