We engaged in two-way communication with those charged with governance to enhance the audit efficiency and effectiveness.

As a member firm of HLB International, we are able to draw on the knowledge and resources of a network of 500 offices in 100 countries around the world. We build on our in-depth national knowledge and the collective experience of our assurance specialists worldwide, to understand our client’s organisation structure and needs.

Audit quality is of fundamental importance for maintaining trust in the financial reporting process and the integrity of financial information. That is why HLB International member firms work continually to ensure that multi-national audit are carried out to a high standard across the network.

Building on our knowledge and expertise to understand our clients’ issues, we respond with clear and practical advice


Elyaa can provide the following services:

  • Audit and reviews of year-end and interim financial statement.
  • Preparation and advice on reporting under International Financial Reporting Standard.
  • Internal audit reviews of accounting system and practices.
  • Special audits for mutual fund, charities and other not-for profit entities,
  • Financial Due diligence.
  • Audit connected with mergers and acquisition.
  • Agreed upon procedures.
  • Compilation of financial statements.

With strong emphasis on quality, assurance engagements would normally go through a rigid quality control review process, within the firm and integrated through network.

Audit Methodology

In Elyaa, we have emphasis on building a strong audit methodology and guidelines in accordance with the International Standards on Audit (“ISA”).

We adopt an audit methodology that covers the audit scope of work from Planning to Completion. We have automated the audit processes and tools to increase the efficiencies and effectiveness of our deliverables.

Elyaa audit methodology helps us to focus our procedures on key risks affecting your financial results



Internal Audit


"In challenging and dynamic business, leveraging on internal audit is needed"

Internal audit function help in assessing and monitoring internal control policies and procedures and adherence good corporate governance. The objectives and values of the internal audit function can be achieved by its ability to drive positive change and improvement.

Many companies utilise “in house” internal audit resources, which provide a valuable contribution to the organisation. However, the use of external independent professionals to supplement existing resources, or to operate under an outsourced service delivery arrangement, can lead to a more efficient and cost effective internal audit function.

We adopt a risk-based approach in developing the internal audit plan designed to add value and improve an organisation's operations. We helps our clients to accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.


  • Information technology audit

    Involves testing controls within the computer systems of the business.

  • Financial internal audit

    Involved gathering evidence to substantiate the information in the management accounts and financial statements.

  • Operational audit

    Involves audits of the operational process of the organisation focused on monitoring of management's performance, ensuring policy is adhered to.

  • Compliance audit

    Involoves complianct assessment against specific set of standards or regulations.

Our services can include:


  • Overall risk assessment.
  • Reviewing and reporting on the general control environment.
  • Reviewing and reporting on specific financial and operational procedures.
  • Advice on the drafting and implementation of effective policies and procedures.
  • Advising on fraud prevention and conducting fraud investigations (occurred or suspected).
  • Operational reviews of programs, products or services to determine their efficiency and effectiveness including the measurement of outputs and outcomes.
  • Reviewing the Client’s internal audit function.
  • Acting as the internal audit function (Full or limited scope).