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Internal audit is expected to add value and improve an organization’s operations by providing assurance and consulting. Implementing an effectively operating internal audit function requires time, effort, as well as experience from the company's management. We support internal audit teams in improving their performance and offer sourcing services to provide insight and specialist knowledge.

What is Internal Audit and why is it so important?

Internal auditing is an independent and objective activity aimed to provide assurance and consulting to the management and supervisory board on effectiveness of business processes and internal controls. It covers strategies, objectives and risks of the organization. It helps an organization accomplish its objectives by improving the effectiveness of risk management, control and governance processes.

Areas that Internal Audit should address

We have identified six pillars as critical to help transform internal audit to transform, manage disruption and succeed in today’s environment. Addressing these areas with a future-forward methodology can help deliver value through digital innovation, growth and success. 

Stakeholder engagement and trust

Internal audit knows its top stakeholders and takes the time to foster a relationship of trust attuned to their needs.

Strategy and value management

Internal audit strategy considers a mix of enhanced assurance, risk insights and business improvements attuned to stakeholder needs. Strategically important and future-focused emerging risks are prioritized.

Digital acceleration

Leverage technology with organizational goals in mind and use it to enable program and project-level work.

Data, analytics, and insights

Enterprise data is available and used, and new data is curated by internal audit. This data is used to provide risk insights and enhanced assurance through broader audit coverage.

New ways of working

Where services are delivered, the competencies that enable that delivery and the way audit teams want to work should be revisited to help retain the right talent.

Operating model agility

Audit activities are responsive to disruption, flex with the business strategy throughout the year and consider coordination with other lines of defense.

Benefits for the client

Zapewnienie zgodności z wymogami ESEF

Support by experts with specific skill sets

Ikona: Niższy koszt realizacji zadań audytowych

Reduced cost of internal audit operations 

Okona: Możliwość realizacji większej liczby zadań audytowych

More audit engagements performed

Ikona: Poprawa jakości usług funkcji audytu wewnętrznego w organizacji

Improved quality of internal audit services 

KPMG internal audit advisory services

We can advise you on necessary steps and help you accomplish your objectives, including establishing and improving the internal audit function and support in performing internal audits.

Internal audit strategic sourcing


Co-sourcing provides you with the opportunity to tap into specific skill sets, industry knowledge and global resources on an ‘as needed’ basis.


Outsourcing the entire function enables reducing the cost of operations and realizing profit improvement opportunities.


External evaluation of the internal audit function

We perform the strategic performance review for internal audit based on:

  • the K'SPRint (KPMG Performance Review of Internal Audit) strategic performance review methodology, which uses procedures standardized by KPMG's international team of experts, based on years of experience and information obtained from the dialogue between the recipients of audit results and internal audit,
  • the requirements of the International Standards for the Professional Practice of Internal Auditing and the Code of Ethics, and the guidelines for the evaluation of internal auditing developed by The Institute of Internal Auditors,
  • the requirements of the Polish Financial Supervisory Authority (PFSA),
  • Best Practice for GPW Listed Companies 2021 (Best Practice 2021).

Through a strategic Performance Review for internal audit, we can help you align your IA function’s strategic objectives with key business processes, considering overall risk management, compliance monitoring, and business performance. As a result, we can help your internal audit function perform and operate more effectively.

Development of internal audit regulations and documentation

As part of establishing or improving the internal audit function, we help develop internal regulations that meet the needs of the modern auditing, considering both the obligations set by the standards and regulators, as well as best market practices, including:

  • documentation establishing the internal audit within the company,
  • internal audit charter and procedures,
  • reference documentation of audit work.

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