INTERNAL AUDITING

The official definition of Internal Auditing accepted by the Institute of Internal Auditors, states “Internal Auditing is an independent and objective activity of assurance and consulting, with the aim of improving the efficiency and effectiveness of the organization. 
It helps the organization reach its objectives through a systematic professional approach that generates value added in that it is aimed toward improving the processes of risk management, control and governance.”

Aristeia supports its Clients in the management of Internal Auditing activities both through co-sourcing and through outsourcing of the function.

In particular, the services within Internal Auditing include:

  • Management of the Internal Audit function in “full outsourcing” mode.
  • Support in the start-up phase of the Internal Audit function (creation of the Audit Charter, Internal Audit Manuals, Budgeting for the Function).
  • Support for Risk Assessment activities and creation of a “Risk Based” audit plan.
  • Support for the Internal Audit function in the execution of the audit plan, through co-sourcing (Operational Audit, Financial Audit, Compliance Audit, Fraud Audit, IT Audit, etc).

RISK AND COMPLIANCE