Internal Audit Services

Organisations and businesses rightly face intense scrutiny of their corporate governance. They must be able to demonstrate that their corporate responsibility and their approach to risk management are robust and transparent. These responsibilities are made more onerous by the changing regulatory environment and the fast evolving nature of the risks they face. Management teams and boards cannot afford to be reactive or allow risks to go unmonitored and unmitigated.   

Internal Audit has always been one of the cornerstones of good governance and should play an important role your organisation’s governance processes. Internal Audit looks beyond financial risks and statements to the wider issues that help your business navigate through the potential minefield of risks to which it is exposed.   

Internal Audit is key to the management and mitigation of risk. It provides assurance over your most fundamental internal controls, by helping to detect and prevent fraud, and by monitoring compliance with organisational policy, corporate governance codes, regulation and legislation. 


How we can help you with Internal Audit

BDO's Internal Audit Service offering is designed to bring ideas and innovation to your management leadership teams and Board, helping to achieve business goals. 

For large and small organisations alike, we design and operate tailored internal audit functions – from conducting a thorough assessment of risk across the organisation and reporting findings to management, the board, and other stakeholders to designing strategic internal audit programmes. We work with your management to identify issues, implement tailored solutions and put the most appropriate controls in place. 

Regardless of your industry – or whether an internal audit department already exists – we create a framework individually suited to meet your organisation’s needs, working in partnership with you to create the right internal audit solution.  

We take a Partner-led, hands-on approach. We take the time to understand your culture, your business and your strategic goals. We can also draw on the expertise of specialists in BDO’s international network of almost 9,000 people working in 167 countries. Our services include; 

We offer flexible internal audit delivery models designed to align with your organisation’s size, complexity and risk profile. 

Under an outsourcing model, BDO assumes end-to-end responsibility for the internal audit function. This includes risk assessment, annual audit planning, execution, reporting to management and the Board of Directors, the Audit Committee, and ongoing coordination with key stakeholders. This model is particularly suited to organisations seeking an independent, fully resourced internal audit capability without the cost and complexity of maintaining an in-house team. 

Under a co-sourcing model, we work in close partnership with your existing internal audit function. We provide additional capacity, specialist technical expertise, or leadership support while preserving internal ownership and institutional knowledge. Co-sourcing enables organisations to respond flexibly to changing risk priorities, regulatory demands and resource constraints, while also supporting skills development within the internal team. 

In both models, our approach is collaborative, risk-based and aligned with IIA Standards and the COSO Internal Control Framework. 

We conduct independent External Quality Assurance Reviews to assess the internal audit function’s conformance with the Institute of Internal Auditors’ International Standards, Code of Ethics and leading practices. 

Our reviews go beyond technical compliance to evaluate the effectiveness, maturity and value contribution of the internal audit function. We assess governance arrangements, risk assessment methodologies, audit planning, execution quality, reporting effectiveness and stakeholder engagement. 

The outcome is a clear, practical set of recommendations designed to enhance credibility, improve performance and support continuous improvement, while meeting regulatory and stakeholder expectations. 

We support Audit Committees in fulfilling their oversight responsibilities across governance, risk management and internal control. 

Our services include advising on committee structures, charters and annual agendas; enhancing the quality and clarity of management and internal audit reporting; supporting interactions with internal and external auditors; and helping committees stay ahead of evolving regulatory and governance expectations. 

Our objective is to strengthen the Audit Committee’s effectiveness, independence and ability to provide informed challenge and guidance to management. 

We assist organisations in designing and implementing internal audit functions that are fit for purpose and aligned with strategic objectives. 

This includes defining the internal audit mandate and charter, establishing governance and reporting lines, developing risk-based audit methodologies, creating multi-year and annual audit plans, and designing operating models supported by appropriate tools and technology. 

As part of the establishment phase, we also conduct pilot internal audit engagements together with the internal audit team. This enables the newly established structure to be tested in practice, while providing hands-on knowledge transfer and practical internal audit experience to the internal team. 

Whether for newly established organisations or those formalising internal audit for the first time, we help build sustainable functions that deliver assurance, insight and value from day one. 

Advances in technology are changing business models and disrupting entire industries. Technology is improving productivity and driving innovation.  

Organisations must draw on expertise to ensure the right technology risks are identified and related controls assessed, including cyber security, changing data privacy agenda, growing technology resilience dependencies, challenges with implementation of digitalisation across the business. The risks associated with such solutions are significant, and if not addressed can result in severe impacts on operations with associated adverse reputational impacts, costs, and in some instances, regulator intervention. 

We can help your internal audit department be proactive and trusted advisors to senior management and your board on these developments and the emerging risks. Whether it is advanced analytics, robotic process automation, continuous auditing, or continuous monitoring, our team provides you with services that are right for you. 


  • Continuous Auditing and Monitoring 

We support organizations in transitioning from periodic and retrospective audit approaches to more dynamic and forward-looking assurance models. Continuous Controls Monitoring (CCM) provides a modern approach that enables organizations to monitor their internal control environment continuously and in a data-driven manner, rather than only at specific intervals. Transactions flowing through ERP and other critical systems are analyzed in real time, allowing control violations, anomalies, and potential risks to be identified at an early stage. In this way, organizations can overcome the limitations of manual and sampling-based control methods, respond to risks more quickly, reduce audit costs, and establish a sustainable compliance framework. CCM solutions also enable internal audit, risk management, and compliance functions to operate in a more proactive and data-driven way. These approaches expand audit coverage, increase efficiency, and provide management and the board with more timely and meaningful insights into risk and control performance.

As BDO, together with our business partners, we support the design of continuous auditing and monitoring approaches and assist in the implementation of systems that enable the continuous assessment of key risks, controls, and transactions through automated tests, data analytics, and defined risk indicators.hes enhance audit coverage, improve efficiency and provide management and boards with more timely, relevant insights into risk and control performance. 


  • Data analytics  

With the rapidly evolving technology landscape, the audit world is also undergoing a continuous transformation. At BDO Turkey, we aim to expand risk coverage and enhance audit quality by leveraging innovative tools developed by BDO Global and integrating data analytics into internal audit activities.

Within this scope, our data analytics platform, Data Eyes, enables easy access to clients’ data sets, allowing us to perform interactive analyses and quickly identify anomalies, trends, and potential risks. Data Eyes, developed by BDO and powered by Microsoft Fabric, brings all organisational data together into one governed environment, consolidating multiple data sources into reliable, structured datasets. The platform is particularly applied effectively in sales and procurement processes, broadening the scope of internal audit activities and enhancing audit quality. Through our analytics driven approach, testing can be performed across the entire data population, enabling the identification of anomalies, trends, and potential fraud, errors, or control weaknesses in financial and operational processes. Results are presented through clear, interactive Power BI dashboards, transforming scattered information into meaningful intelligence. As a result, organisations obtain quick, reliable insights that support smarter and faster decision making.

The tool currently supports SAP environments, with planned extensions to other ERP platforms such as Microsoft and Oracle in the near future.