The right starting point
Boards, owners and finance or operations leaders who need a focused review of approvals, payments, procurement, reporting or another process.
Growbox Auditing / INTERNAL AUDIT
Internal audit and controls review in Dubai
Internal audit looks at how a process operates: where decisions are made, which controls exist and where a gap can expose the business. The output is a focused set of findings for management, not a financial statement audit opinion.
THE PURPOSE
What this engagement is for.
For leadership teams reviewing finance operations, approvals, procurement, payments, reporting or another defined process.
Internal audit recommendations support management decisions; management remains responsible for controls and implementation.
WITHIN SCOPE
What we can review and deliver
- Process walkthroughs and risk mapping
- Control design and operation review
- Evidence-led findings and priority levels
- Recommendations and an agreed action tracker
A CLEARER BRIEF
Know what this work is for.
We agree the purpose and boundaries before requesting detailed records.
What we need to understand
Which process or risk needs attention, and what decisions will management make from the findings?
What you can expect
A defined review scope, evidence-backed findings, practical recommendations and an action list with suggested priorities and owners for management to consider.
Your next step
Share the process, locations and period of concern. We agree a review boundary and sample before requesting records.
Discuss this serviceHOW THE WORK MOVES
A clear sequence, from first question to next step.
The exact work depends on the agreed engagement. These stages show how the conversation and review are structured.
Map
Define the process and the decisions within it.
Identify
Locate material risks and existing controls.
Test
Review selected evidence against the intended control.
Prioritise
Separate urgent gaps from longer-term improvements.
Track
Set ownership and follow-up for agreed actions.
THE PRACTICAL QUESTIONS
What we look at, and why.
Internal audit can focus on a particular process rather than the whole organisation. The aim is to understand how a risk is managed, whether a control works in practice and which findings need management attention.
Where are approvals made?
Follow a purchase, payment or expense from request to approval and posting to see whether authority limits are clear and evidenced.
Can transactions be traced?
Review selected records across revenue, procurement or another agreed process to test whether the expected control actually operated.
Who owns an exception?
Identify how unusual items are escalated, resolved and monitored, with actions assigned to the people who operate the process.
BEFORE WE BEGIN
The records that bring the question into focus.
The requested evidence depends on the process selected for review.
- Process maps, policies and approval limits
- Risk registers or prior control findings, if available
- Sample transactions and their supporting approvals
- Relevant system-access roles and management reports
OUR APPROACH
Clarity before the work begins.
We agree what is being reviewed, what records are needed and how findings will be discussed. The final scope is confirmed after an initial conversation and acceptance checks.
- 01
Agree the process and objectives
- 02
Map risks, controls and evidence
- 03
Test selected controls and discuss exceptions
- 04
Report findings and practical actions
COMMON QUESTIONS
Useful answers before we speak.
Requirements and deliverables depend on the entity and the engagement agreed. These answers are a starting point.
Further reading: The IIA: Global Internal Audit Standards
Is internal audit the same as a financial statement audit?
No. Internal audit examines selected governance, risk and control questions for management. It does not issue the independent opinion required from a financial statement audit.
Will the review cover every department?
Only if that breadth is agreed. A focused review identifies the process, locations, period and sample before testing begins.
Who makes the improvements?
We can explain findings and proposed actions. Management owns the controls, decides the response and implements changes.
A CONVERSATION IS THE FIRST STEP
Discuss your needsTell us what you need reviewed.
Share the entity, period and purpose. We will discuss a suitable scope and next steps.