ביקורת פנימית

Internal Auditing

Internal Auditing services
Rosenblum Holtzman provides internal auditing services to public companies and government bodies, investment banks, insurance companies, associations, NPOs, kibbutzim and private corporations.

Internal audit services are provided by professional office staff, combining expertise in accounting, information technology, law, economics, engineering, insurance, risk management, forensic accounting and more. This activity is directed by a partner of the firm, who is a personal appointee and serves as a senior officer in the audited corporation, for which he is personally responsible.

The internal audit is performed in accordance with corporate law, internal auditing law and other laws applicable to the various audited corporations.

An essential the internal auditing services provided is the carrying out of internal and forensic audits abroad for subsidiaries and branches of local Israeli corporations, including joint ventures, etc. These audits are carried out by partners and senior staff who have accumulated experience in overseas operations, together with professional assistance from the firm’s international affiliates (through Morison KSi).

Assistance to internal auditors
In corporations with significant volumes of activity, Rosenblum – Holtzman provides professional services to in house internal auditors and internal audit departments. This includes government corporations. In this context the audit is performed in coordination with the organization’s internal auditor, and in order to meet the internal auditor’s professional objectives.

Assistance is provided while maintaining a “low profile” and is “tailored” to meet the requirments of the internal auditor in charge and in accordance with his specific requests.

Quality Assurance
The partners of Rosenblum – Holtzman are certified by the Institute of Internal Auditors to perform quality assessments (QA). They have vast experience carrying out independent, external evaluations of the internal audit department in large corporations and their adequate functioning. Such assessments are required by government authorities or by the BOD, which will use them to form an opinion of the work of the internal auditor, the organization’s internal audit department and as a means of “supervision” by the BOD. This supervision enables monitoring of the internal audit function in subsidiaries that have separate organs.

On occasions, the service is jointly requested by the internal auditor and the Board of Directors, in order to provide an objective evaluation / recommendation for assistance and for continued operation of the internal auditor.