Internal Audit Services

Re-thinking internal audit’s contribution to the success of your organisation. Our digitally infused approach in our risk and control evaluations re-energises the partnered approach to internal audit risk, control evaluations and consulting services

Internal audit: an agent for change

Governance and internal control have never been higher on the boardroom agenda as organisations face growing pressure from stakeholders to cultivate sustainable and responsible growth. 

Internal audit plays a critical role in the corporate governance framework and brings both a strategic and operational mindset to assisting the board by providing independent risk and control evaluation and consulting and advisory services that aim to:

  • protect the business against risk
  • inform strategic decision-making 
  • improve overall performance and success.

Our internal audit approach can be tailored to the organisation’s unique needs and industry landscape. Our key strength is that we not only ensure our clients gain access to our extensive experience and knowledge of leading practice, but also that we provide access to sector specialists who know their industries and technical risk areas. We embed a data-focused approach to bring true value to the organisation.


Two people working in internal audit.
Two people discussing internal audit.

Issues you may be facing

  • A regulatory requirement for independent risk and control evaluations. 
  • The need for management to improve their awareness of risk and control.
  • The need for more robust control environments to support your strategic, financial, compliance and operational objectives and overall organisational success.
  • The need for strengthening the ‘tone at the top’ and embedding ethics and compliance within the organisation.
  • The need for sustainable economic or operational efficiencies together with balanced levels of control and risk oversight. 
  • The need for specialised input (subject matter experts) on key strategic projects. 
  • The need for in-house capacity supplementation, either locally or globally. 

How we can add value

We adapt to individual organisations’ needs through sourcing relationships (outsourcing, co-sourcing and smart sourcing relationships), as well as the provision of ad-hoc services.

Our internal audit services add value through strategic support, innovation, knowledge transfer and strong resource support, which will bring our clients insight and greater risk and control evaluation and consulting capability and capacity.

Risk and control evaluations

  • Assessment of the adequacy and effectiveness of controls to support operational or strategic objectives
  • Improving the quality, productivity and value of in-house services
  • Quality evaluation reviews (IIA standards)
  • Combined assurance assistance and coordination
  • Resourcing model
  • Internal financial controls (SoX and the assessment, implementation and testing of internal financial control frameworks)
  • Staff augmentation in respect of in-house functions
  • Auditing of Performance information / Auditing of predetermined objectives
  • Performance audits and value-for-money audits
  • Project management quality and control 


  • Benchmarking internal audit performance
  • Advising boards on optimum resourcing models
  • Enhancing internal audit methodologies to improve audit planning, execution and reporting
  • Advising on and supporting audit technology selection and implementation
  • Developing and delivering training plans
  • External strategic assessment
  • Facilitation of management control self-assessments
  • Advising on developing internal audit governance policies and frameworks
Man working in internal audit.

Our approach

Our approach is rooted in our leading global internal audit methodology and is designed to:

  • Deliver with quality and innovation at the heart — at an optimised cost
  • Enhance value through business alignment and risk focus
  • Embrace technology through leveraging data analytics, automation and visualisation
  • Bring the right talent and knowledge of leading practices to add more value and insights
  • Drive a client service culture and effective stakeholder management

Internal auditors need to keep up with the pace of technology and have the knowledge and skills to provide advice and strategic evaluations in this arena. Internal audit functions that increase their own levels of digital fitness will be far more effective at meeting that challenge.”

Shirley Machaba, PwC South Africa CEO

“Internal audit is at the heart of strong governance within organisations, and critically supports the board with relevant and impactful risk and control evaluations and consulting advice to help manage their risks and maintain efficient and effective business functions. At PwC we strive to lead the front on human-led, digitally empowered services.”

Werner de Bruin, Africa Internal Audit Leader
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Contact us

Werner de Bruin

Werner de Bruin

Director | Internal Audit Leader, PwC South Africa

Tel: +27 (0) 21 529 2499