An internal audit is a process which offers risk management and evaluates the effectiveness of a company's internal controls, corporate governance, and accounting processes. Internal auditors provide management and board of directors a value-added service where flaws in a process may be flagged and corrected for better governance prospective. Thus the role of internal audit is to provide independent assurance that an organisation's risk management, governance and internal control processes are operating effectively.

A forensic audit is an analysis and review of the financial records of a company to extract facts for a specific objective; like investigation to prevent fraud/misappropriation and even which can be used in a court of law. Forensic auditing is a specialized field which require in-depth understanding of not only accounting procedure but also various tools and techniques of data analytics. The same should not only be seen to investigate but also for taking preventive measure in advance to protect raise early signals of any possible fraud.

AZL with varied experience into the various assurance services also providing a due diligence services where in not only specialised review are being performed but also process are set up so that red flags can be created to sensitize the process for any possible fraud.