Risk-based plan
A prioritised assignment list with objectives, coverage boundaries and reporting dates.
Governance • controls • follow-through
Internal Audit Services in Dubai
Find the weak point before it becomes routine.
Dubai & UAE · Defined scope · Evidence-led reporting
A CLEAR STARTING POINT
What this service does.
Internal audit evaluates selected governance, risk and control processes and reports findings to the agreed oversight body. A&A supports risk-based assignments, from an initial review to co-sourced work, with defined reporting lines and practical action tracking.
Use internal audit when recurring exceptions, rapid expansion or unclear responsibilities make ordinary supervision insufficient. Start with the risks that matter to the board rather than trying to review every department at once.
Internal audit does not replace management’s ownership of controls or the statutory external audit. Scope, independence safeguards and reporting access must be agreed for each assignment.
DEFINE THE OUTPUT BEFORE THE WORK
What your engagement can include.
These outputs form a starting point for the proposal. The signed scope confirms coverage, reporting format, responsibilities and exclusions.
Evidence-led findings
Each issue connects the expected control, observed condition, supporting evidence and business consequence.
Action tracker
Management responses, named owners, target dates and an agreed basis for validating closure.
FROM BRIEF TO HANDOVER
How the work moves forward.
- 01
Set the mandate
Agree access, reporting lines, confidentiality and any conflicts before selecting assignments.
- 02
Prioritise coverage
Map processes and incidents to business risks, then agree the review period and test approach.
- 03
Test and discuss
Walk through real transactions, examine evidence and discuss factual accuracy with process owners.
- 04
Track the response
Report unresolved issues to the oversight body and test corrective action where follow-up is included.
MAKE THE DISTINCTION
Choose a delivery model
| Model | Best fit | Key decision |
|---|---|---|
| Targeted assignment | One process or recurring concern | Precisely define what is excluded |
| Co-sourced review | An existing internal audit team needs specialist capacity | Agree who directs and reviews the work |
| Outsourced programme | A business needs a planned series of reviews | Establish appropriate oversight and independence |
ILLUSTRATIVE SCENARIO · NOT A CLIENT CASE STUDY
Purchase exceptions keep returning
- The situation
- Management repeatedly reminds buyers to obtain approval, yet retrospective approvals continue.
- The approach
- Trace a sample from request to payment, identify system workarounds and distinguish missing policy from ineffective enforcement.
- The useful outcome
- A revised approval control has an accountable owner and a follow-up test, rather than another general reminder.
PREPARE ONCE. AVOID REPEATED REQUESTS.
What to have ready.
The final request list depends on the period, systems and agreed scope. Keep original records and identify the person responsible for explaining each data source.
- 01Organisation chart, reporting lines and approved policies
- 02Risk register, prior reports and open action logs
- 03Process records and system access listings
- 04Transaction populations for the agreed review period
SCOPE, TIMING & RESPONSIBILITY
No surprises at the handover.
Before work begins, agree the recipient, review period, access arrangements and reporting purpose. Fees depend on the complexity and completeness of the records, not simply the name of the service.
A&A’s agreed work
Plan the assignment, document the evidence reviewed, communicate gaps and deliver the outputs in the engagement letter.
Your management team
Provide complete authorised records, explain the business context, approve accounting or operational decisions and own corrective actions.
Specialists and independent sign-off
Where the brief requires a statutory opinion, regulated certification, legal advice or specialist evidence work, confirm the appropriately qualified provider and separate responsibilities before proceeding.
BEFORE YOU COMMISSION THE WORK
Questions worth asking.
Is internal audit the same as external audit?
No. Internal audit focuses on agreed governance, risk and control objectives. External financial statement audit serves a separate purpose and produces an independent auditor’s report.
Who should receive the report?
Agree reporting to the board, audit committee or other appropriate oversight body at the outset. Findings should not be filtered solely through the manager responsible for the reviewed process.
Can we start with one department?
Yes. A bounded procurement, revenue or payroll review can be a sensible starting point. The report should make clear that other processes were not assessed.
Does closing an action mean the risk is gone?
Not necessarily. A policy may be written but not operating. Agree what evidence and follow-up testing are needed before an issue is marked closed.
What determines the fee and delivery time?
The number of entities, locations, systems, transactions and reporting requirements all affect the scope. We agree a proposal after reviewing the brief and record readiness. A fixed delivery promise cannot be made before that assessment.
How do we begin without sharing confidential records?
Send a high-level description of the requirement, entity type and deadline. Do not include passwords, identity documents or sensitive evidence in the enquiry form. We agree an authorised, secure exchange method before detailed records are shared.
Sources and professional scope
Reference links checked on 14 September 2026. These explain relevant professional frameworks or requirements; they do not establish A&A’s accreditation or certify an engagement’s conformance.
Confirm current requirements for your entity, jurisdiction and intended recipient. This page is a service overview, not a legal opinion or assurance report.
A&A TAX CONSULTANTS · DUBAI & UAE
Start with the question you need answered.
Tell us the service, entity type, reporting period and deadline. We’ll help define the next step and the information needed.
Pricing links open our general packages. Audit-specific fees require an agreed proposal.