Internal Audit

Are your internal controls adequate and effective?

Do you want to protect and enhance your organisation's value?

Internal Audit

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

As part of good Corporate Governance and in line with the National Code of Corporate Governance for Mauritius, “Organisations should consider having an effective and independent internal audit function that has the respect, confidence and co-operation of both the Board and the management.”

With today’s dynamic business environment, expectations from internal audit have never been greater, and as the risk profiles of organisations develop over time, so do their assurance needs. The function has evolved over the years from being an assurance provider to a trusted advisor. Hence, internal audit as a strategic partner adds more value to the business.

What we offer

At SmarTree Consulting, we are passionate about transforming the internal audit profession to remain relevant on the market by:

Types of assurance assignments:

Risk-based audits

Continuous audits

Surprise checks and confirmations

Significant benefits are derived when such activities are carried out on an ongoing basis, focusing on key areas of risks and subject to stakeholder expectations.

A “business lens approach” is adopted to assist our clients in keeping pace with the effects of disruptions affecting existing businesses.

We report to and work closely with Audit Committees to help the Board discharge its responsibilities for maintaining and strengthening the internal control framework.

We possess the appropriate skills and sufficient resources through our ACCA / CIA team members and our team strives to be recognised by the Institute of Internal Auditors.

SCL follows the standards of internationally recognised bodies, including the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing.