Internal Audit Services Outsourcing and Co-sourcing Internal Audit Staff Secondment Internal Audit Transformation Specific Internal Audit Program Internal Audit Quality Assurance Internal Audit Benchmarking 3 Lines Model Efficiency Assessment Corporate Governance Code (CGC) Compliance Audit GRAS Profile Key Contacts Sami L. Zaitoon Managing Partner Hassib M. Kay Executive Partner | Practice Growth Gaurav Kakkar Partner | Head of Advisory ESG/ Sustainability Leader, Middle East