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internal audit

CBI offers a range of assurance, compliance and internal audit services. Internal audit covers all forms: compliance testing, control assurance, financial systems and operational activities. An emphasis is placed on using a risk based approach, and adding value through root cause analysis and process improvement. Internal audit services are provided in accordance with the global Standards issued by the Institute of Internal Auditors.


A particular speciality for CBI are efficiency and performance audits, drawing on Stephen’s extensive history of over 100 performance audits with the NSW Audit Office and many efficiency audits with the NSW Public Service Board and Office of Public Management.

CBI also offers training in all areas of internal auditing, and in speciality areas of fraud and corruption prevention, probity and ethics, and AUDITING CULTURE.

From 2016-2019 Stephen Horne was the Global Chair of the Public Sector Internal Audit Guidance Committee for the Institute of Internal Auditors, which published an ongoing stream of official professional guidance.


Stephen Horne is co-author of the 2020 IIA-Australia publication Effective Internal Auditing in the Public Sector - A Good Practice Guide.

CBI is also qualified and experienced to provide assurance regarding the operation and maturity of your organisation’s risk management.


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