What we do

Internal auditing is an independent,objective assurance and consulting activity that strengthens and protects organisations.

About Us

Who we are

Internal auditors support achievement of organisation objectives with pragmatic insights that strengthen governance and improve business processes. We strive to make a positive difference from the boardroom to the front line, which maintains trust and confidence in the organisation.

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Interested in a new career?

What's your potential? Rise to the call of reaching your potential by launching an internal audit career right here in New Zealand. Are you starting out in your career or getting ready to rise and side-step, taking your skills to a new challenge? Your journey into internal audit starts here with IIA NZ.

Careers in Internal Audit

The IIA's New Three Lines Model


The Three Lines Model is a fresh look at the familiar Three Lines of Defense, clarifying and strengthening the underpinning principles, broadening the scope, and explaining how key organisational roles work together to facilitate strong governance and risk management.

The model can be applied to all organisations and is optimised by:

  • Adopting a principles-based approach and adapting the model to suit organisational objectives and circumstances.
  • Focusing on the contribution risk management makes to achieving objectives and creating value, as well as to matters of "defense" and protecting value.
  • Clearly understanding the roles and responsibilities represented in the model and the relationships among them.
  • Implementing measures to ensure activities and objectives are aligned with the prioritised interests of stakeholders.

Based on feedback from subject matter experts, globally recognised thought leaders, and over 2,000 individuals and organisations around the world, The IIA's new Three Lines Model has been fully refreshed and updated to reflect current practices and help guide organisational decisions, behaviors, and actions to achieve successful outcomes.

Download your free copy now.



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