Internal audit provides independent assurance to management and the Board that risk management, governance, and control processes are operating effectively. Unlike external audit, internal audit is prospective - it identifies weaknesses before they result in losses, fraud, or regulatory failures.

At RKACA, our internal audit practice is built on a risk-based methodology aligned to the IIA (Institute of Internal Auditors) standards. Every engagement begins with a thorough risk assessment so that audit effort is focused on the highest-risk areas, not distributed equally across low-risk processes.