Internal Audit
IA Outsourcing
End-to-end internal audit solutions tailored to your business, governance.
Risk Assessment
Co-Sourcing
Secondments
Flexible audit specialists to support projects, resource gaps.
Quality Assurance
Independent quality assessments aligned with the (GIAS).
IT Internal Audit
Evaluate IT controls, cybersecurity, and digital risk.
Internal Audit
Independent assurance, delivered with rigour and insight
- IA Outsourcing
- Risk Assessment
- Co-Sourcing
- Secondments
- Quality Assurance
- IT Internal Audit
Our Internal Audit Methodology
Every engagement follows a disciplined five-phase approach, aligned to the Global Internal Audit Standards (GIAS) and calibrated to your risk profile.
5C finding model:  Criteria  ·  Condition  ·  Cause  ·  Consequence  ·  Corrective Action
Built for rigour, designed for insight
Internal Audit Services
Five flexible delivery models, scaled to your needs — from fully outsourced functions to targeted specialist support.
IA Outsourcing
IA Co-Sourcing
IA Secondments
Quality Assurance Reviews
IT Internal Audit
IA Outsourcing
Your internal audit function, run end-to-end by MNA. We assume full responsibility for your internal audit function as a managed service — from risk-based annual planning through delivery to Audit Committee reporting. Ideal where building an in-house team is not cost-effective or proportionate.
WHEN IT FITS
- No in-house internal audit function
- Internal Audit required by regulation but not core to operations
- Need predictable, fixed-cost assurance
- Board requires independent third-line assurance
WHAT WE DELIVER
- Risk-based annual audit plan
- Full audit delivery across all business areas
- Audit Committee reporting and attendance
- Annual Internal Audit opinion
- Co-ordination with external auditors
- Ongoing issue tracking and follow-up monitoring
IA Co-Sourcing
Specialist depth and capacity, working alongside your team.
We complement your existing internal audit team — providing technical specialists, surge capacity for peak periods, and methodology support. You retain ownership; we bring the skills and scale you need, when you need them.
WHEN IT FITS
- Your team lacks specialist skills (IT, cyber, treasury)
- You face capacity constraints at peak times
- You want to strengthen IA methodology
- You need flexible, scalable support
WHAT WE DELIVER
- Specialist subject-matter auditors
- Surge capacity for the audit plan
- Methodology & template uplift
- Joint delivery with your team
- Technical training & coaching
- Quality review of in-house work
IA Secondments
Experienced auditors, embedded within your team. We place experienced internal auditors directly within your organisation for a defined period — covering leadership gaps, leading specific projects, or building internal capability. A flexible way to access senior talent without a permanent hire.
WHEN IT FITS
- You have a temporary leadership or skills gap
- A key project needs dedicated senior resource
- You're building or maturing an Internal Audit function
- You need cover for parental or extended leave
WHAT WE DELIVER
- Senior auditors or Head of Internal Audit cover
- Defined-term embedded placement
- Knowledge transfer to your team
- Project leadership and delivery
- Function build and maturity uplift
- Seamless handover on exit
Quality Assurance Reviews
Independent validation that your IA function meets the standard. We provide independent External Quality Assessments (EQA) of your internal audit function against the IIA Standards — the assessment the IPPF requires at least every five years. We also offer lighter-touch quality and maturity reviews.
WHEN IT FITS
- Your Internal Audit function is due its 5-yearly EQA
- The Audit Committee wants independent validation
- You're benchmarking Internal Audit maturity
- Post-transformation assurance is needed
WHAT WE DELIVER
- Full IIA-standard External Quality Assessment (EQA)
- Conformance assessment and rating
- Internal Audit maturity benchmarking
- Stakeholder perception survey
- Prioritised improvement roadmap
- Audit Committee presentation
IT Internal Audit
Assurance over the technology controls and cyber resilience your business depends on. We examine the IT general controls, cybersecurity, and technology risks that underpin your operations — from access and change management to cloud, resilience, and data protection.
WHEN IT FITS
- You rely on complex or cloud-based systems
- Cyber and data protection risk is rising
- ITGCs underpin your financial reporting
- Regulators expect technology assurance
WHAT WE DELIVER
- IT general controls (ITGC) reviews
- Cybersecurity and cyber-resilience audits
- Access management and change control testing
- Cloud and infrastructure assurance
- Data protection and privacy reviews
- IT vendor and third-party risk review
Complementary capability areas
Our internal audit practice is supported by deep specialist capabilities that we bring into engagements as needed.
How an engagement begins
A straightforward path from first conversation to assurance delivered.
Discovery Call
Understand your needs, risks, and the assurance gap
Scope & Proposal
Tailored scope, approach, timeline, and fixed fee
Mobilisation
Engagement letter, planning, and stakeholder onboarding
Delivery
Risk-based execution with regular progress updates
Reporting & follow-up
Board-ready reporting and tracked remediation
Sector Expertise
We bring deep sector knowledge and an understanding of the regulatory environment specific to each industry we serve.
