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Internal Audit Services

With over 150 years of combined experience, our team of experienced consultants deliver exceptional internal audit advisory services tailored to your organisation’s specific needs. Serving clients across the UK from our offices in Aberdeen, Dundee, Edinburgh, and Glasgow.

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150+

Years of Combined Internal Audit Experience

1st

In Internal Audit Lot 2,3,4 on the APUC Framework for Audit & Taxation Services

Why Choose Henderson Loggie For Your Internal Audit?

Our mission in Internal Audit is to partner with our clients to support and enhance their operations by providing independent and objective assurance and consulting services. We strive to understand our clients’ unique needs and add value by systematically assessing and improving risk management, control, and governance processes.

Our goal is to help our clients achieve their objectives by offering practical advice, insights, and assurance that protect and enhance the value of their organisation and provide cash-releasing savings

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How Our Internal Audit Consultants Can Help

Our internal audit services are designed to help organisations across all sectors achieve their strategic goals, manage risks effectively, and enhance overall value and cost savings through our three main offerings:

Co-sourced: Offering full or partial outsourcing of internal audit functions reporting to your Head of Internal Audit, co-sourcing to enhance in-house teams, and boosting capabilities through tailored professional development.

Outsourced: Providing you with the benefit of specialised expertise, independent assessments, and tailored audit services without maintaining a full-time internal audit team in-house.

Consultancy: Comprehensive advisory services to enhance governance, risk management, and operational efficiency at your organisation.

Our Internal Audit Services

Internal Controls & Compliance

Enhancing internal control systems, conducting assurance audits, and reviewing the quality of your internal control environment against public sector quality standards and other expected sector-specific practices.

Enterprise Risk Management Consulting

We can optimise your organisational resilience and growth with our tailored enterprise risk management and assurance consultancy.

Third Party Assurance & SOC Reports

We deliver ISAE 3402 Type I and Type II reports, and other relevant third party assurance, across systems and accounting processes by partnering with domestic and international client teams to strengthen trust, controls, and compliance.

Digital & Information Governance Assurance

Helping your organisation to enhance its digital resilience and cybersecurity, ensure compliance with UK GDPR for data protection, or adopt responsible AI governance with confidence.

Fraud Prevention & Detection Assurance and Investigations

We specialise in fraud prevention and detection assurance reviews, conduct forensic audit investigations, and offer expert dispute resolution services.

Performance Improvement & Business Process Optimisation

Identify operational improvements, streamline processes to boost efficiency, and collaborate on achieving cash-releasing savings.

Internal Audit FAQs

What areas of my business will the internal audit cover?

Through our Audit Needs Analysis we will work with you to assess the areas where internal audit should focus our assurance activities, such as financial, operational, compliance, resilience, and digital system security. Each review also has a scope and objective that are tailored to the area under review.

How long does an internal audit review take?

Depending on the nature of the engagement, we can complete anything from a one-off assurance or consultancy review to the development and delivery of a full three-year internal audit strategic plan based on our Audit Needs Analysis.

What benefits can I expect from your internal audit services?

We pride ourselves on adding value to our clients by highlighting areas that are working well and not so well so that proactive improvements can be made in your operating efficiency and effectiveness, risk management, and compliance to legislative and regulatory requirements.

How do you ensure the confidentiality and security of my business data during the audit?

Where you give us confidential information, we shall at all times keep it confidential, except as required by law or as provided for in regulatory, ethical or other professional statements relevant to our engagement.

We may obtain, use, process and disclose personal data about your company, its officers and employees and will comply with the provisions of applicable data protection legislation, including the UK General Data Protection Regulation (GDPR), supplemented by the Data Protection Act 2018 (DPA), and any best practice guidance issued by the Information Commissioner’s Office (ICO).

What Internal Audit standards do you adopt?

Our approach is fully aligned with the Global Internal Audit Standards (GIAS) issued by the Institute of Internal Auditors. We also conform to the GIAS in the UK Public Sector, which replaced the Public Sector Internal Audit Standards (PSIAS) from 1 April 2025. This transition reflects our commitment to strengthening audit quality, governance, and risk assurance across all engagements. We are also a member of ICAS and in our conduct are subject to its Code of Ethics, which can be found here.

Why should I choose a Scottish-based independent accountancy firm, even if I'm located elsewhere?

While we are an independent accountancy firm based in Scotland, we maintain a global perspective, keeping up with best practices and emerging trends from around the world. As a member of PrimeGlobal, we benefit from the expertise and insights of our international colleagues and community.

Our affiliation with MindShop further enhances our team of experienced management and business consultants, ensuring we provide comprehensive and informed advisory services.

Risk Assurance Diagnostic

How confident are you that your organisation’s risk assurance arrangements provide your governing body with the right information, at the right time, to allow members to confidently sign off annual assurance statements?

When used collectively by Board members, this tool delivers a clear view of your assurance landscape, spotlighting strengths and exposing gaps where assurance may be weak or delayed, enabling proactive improvement.

Try it for free and get your personal assurance snapshot in just 10 minutes.

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Testimonials From Our Clients

Henderson Loggie has been a trusted assurance partner in delivering UK CBRE Property Management’s ISAE 3402 programme. Their collaborative approach and structured testing throughout the year provide valuable assurance and insight, helping us plan resources effectively and integrate assurance activity into business-as-usual operations.

The team works closely with our Internal Audit and IT functions across our global operations to coordinate assurance activities efficiently, while also developing strong relationships with operational stakeholders involved in our control environment. Having taken the time to understand our business and the practical realities of our operations, Henderson Loggie provides a responsive and highly collaborative service that gives us confidence in our control environment.

UK CBRE Property Management

Henderson Loggie provided invaluable support to the Audit & Assurance Committee at City of Glasgow College in strengthening our Assurance Framework. Their tailored diagnostic tool offered a clear and structured snapshot of the Committee’s collective assurance across key risk areas.

The process was expertly facilitated, enabling us to gather meaningful insights and finalise our Framework with confidence. This approach has strong potential to be scaled up for use with the College’s senior staff and Board of Management to further develop both the Board and the Assurance Framework.

City of Glasgow College

Meet our Internal Audit team

David Archibald

Partner

I head up our public sector and internal audit team. I have over 25 years of audit and performance improvement experience, which is complemented by my experience in risk management, fraud prevention and programme management….

Steve McNaught

Director

I joined Henderson Loggie in 2004 and am a senior member of the firm’s Internal Audit Services team. I am involved in delivering assurance and consultancy services to a diverse range of organisations across the…

Emma Tilley

Manager

I am a Manager within the Internal Audit Team. Since I joined Henderson Loggie in 2021, I have worked with a range of clients across the public, private and third sectors. My main focus is…

Stuart Inglis

Director

I have considerable experience in managing assurance audit work across the firm’s portfolio of public sector clients including further and higher education, local government, housing association, research organisations and Non-Departmental Public Bodies (NDPBs). I have…

Internal Audit Articles

Have a look through some of our most recent Internal Audit articles. If you would like to speak to us further on any of the topics then please get in touch.