Audit & Assurance
Governance, accountability, and transparency are central to organisational credibility. Lunika provides independent, objective, and technically rigorous audit and assurance services that enhance stakeholder confidence and strengthen internal control environments.
Internal Audit Services
Our Internal Audit function is designed to provide boards, audit committees, and executive management with assurance on the effectiveness of governance, risk management, and internal control systems.
We adopt a risk-based audit methodology aligned to global best practices. Our services include:
Development of risk-based internal audit plans
Evaluation of internal control frameworks
Assessment of financial and operational controls
Compliance audits (legislative and regulatory)
Performance and value-for-money audits
IT audit and systems control reviews
Follow-up audits and remediation monitoring
Advisory support to Audit Committees
We operate with independence and objectivity, while maintaining a constructive partnership with management to drive continuous improvement.
External Audit Services
Lunika provides statutory external audit services in accordance with applicable financial reporting and auditing standards. Our external audits are conducted with technical precision, professional scepticism, and strict independence. We focus on delivering high-quality audits that not only meet regulatory requirements but also provide meaningful insights into financial performance, internal controls, and governance practices.
Our external audit services include:
Statutory financial statement audits
Public sector audits
Independent reviews
Regulatory compliance reporting
Special purpose audits
Agreed-upon procedures engagements
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Information Technology Audit & Risk
In today’s digital environment, IT governance and cyber resilience are critical business priorities. Lunika provides specialised IT assurance and risk services designed to mitigate technological exposure and enhance data integrity.
Our capabilities include:
IT General Controls (ITGC) reviews
Application controls reviews
ERP and data analytics assessments
IT governance and risk assessments
Vulnerability assessments and penetration testing
Cyber incident investigations and response
Data governance framework implementation
We assist organisations in proactively identifying vulnerabilities and strengthening their technology risk posture.