Internal Audit
Quality & effectiveness
Quality Assessment
Readiness & review
Conformity
Evidence & consistency
Improvement
Practical recommendations
Your team may be doing good work. Can it demonstrate conformity?
Good work isn't always enough
Your internal audit team may deliver valuable work, but quality also needs to be supported by appropriate processes, evidence and consistent practices.
Don't wait for the assessment
Identify potential weaknesses before they become assessment findings.
Gaps can be hard to see
A structured review can help bring weaknesses, inconsistencies and areas requiring attention into focus.
Meet Fresher Maphiri, CIA
Practical expertise for stronger internal audit functions.
I am a Certified Internal Auditor (CIA) with over a decade of experience helping organisations strengthen governance, manage risk, improve internal controls, and protect organisational value.
My experience spans public institutions, private-sector environments, and donor-funded programmes, giving me a practical understanding of the governance, financial, operational, compliance, and strategic risks organisations face.
My approach is grounded in the 2024 Global Internal Audit Standards (GIAS), which position internal audit as a strategic function that provides assurance, insight, and foresight to help organisations create, protect, and sustain value.
Experience Across Complex Organisations
Policy and Quality Assurance
At Zambia's Ministry of Finance and National Planning, I support internal audit policy and quality assurance initiatives, including the operationalisation of the 2024 Global Internal Audit Standards across public institutions. This experience gives me a strong understanding of governance, accountability, risk management, and internal audit quality at institutional level.
Large-Scale Operations & Donor Oversight
As former Head of Internal Audit at the Zambia Statistics Agency, I led risk-based financial, operational, and compliance audits across major programmes and operations, including audit oversight of Zambia's 2022 National Census. I also provided assurance and consultancy services for multi-million-dollar programmes funded by the World Bank and the United Nations Development Programme (UNDP), focusing on governance, risk management, internal controls, and accountability
Private-Sector & Business Risk
I apply the same risk-based principles to private organisations, helping management and boards identify critical risks, strengthen controls, improve processes, and obtain independent assurance over the areas that matter most to business performance and sustainability.
What This Means for Your Organisation
Whether you are a government institution, parastatal, NGO, donor-funded programme, or private company, effective internal audit should do more than identify compliance gaps.
It should help answer the questions that matter:
- Are our most significant risks properly identified and managed?
- Are our internal controls protecting the organisation and its resources?
- Are processes efficient and delivering value?
- Can management rely on the information used to make decisions?
- Is the internal audit function aligned with current professional standards?
- Are governance structures providing effective oversight?
My goal is to help organisations move from simply having internal controls and internal audit processes to having assurance functions that genuinely improve organisational performance and protect value.
How I can strengthen your internal audit function?
Internal audit quality, assessment readiness and practical improvement.
Quality Assessment
Understand the current quality and effectiveness of your internal audit function.
Donor Compliance Audits
Compliance, reporting, and fiduciary review for donor-funded programmes, drawing on direct World Bank, UN, and UNDP programme experience.
Function Setup
Charter, methodology, and a risk-based audit plan for a new or restructured internal audit function, aligned to the 2024 Global Internal Audit Standards.
Team Training & Capacity Building
Practical training in audit methodology, risk-based planning, and the 2024 Global Internal Audit Standards.
Methodology Development
Design or refresh of your audit methodology and risk-based plan, so your approach is defensible and current.
A clear framework to understand where you stand.
step one
UNDERSTAND
Understand your current function
Review the environment, objectives, processes and current practices.
step TWO
ASSESS
Assess quality & conformity
Examine relevant practices, documentation, evidence and areas of concern.
step THREE
IDENTIFY
Identify potential gaps
Bring weaknesses, inconsistencies and areas requiring attention into focus.
step FOUR
IMPROVE
Build practical readiness
Translate findings into practical recommendations and next steps.
Frequently asked questions
Our answers to your questions.
01
What is an internal audit quality assessment?
02
What's the difference between a quality assessment and a readiness assessment?
03
What does the assessment examine?
04
How long does an assessment take?
05
What documents will we need to provide?
06
What happens after the assessment?
07
Can you help us close the gaps you identify?
08
Can you review our Internal Audit Manual and Charter specifically?