Pre-audit services

Why it matters

In the Natural Resources & Energy sector, audits are a critical part of maintaining transparency, regulatory compliance, and stakeholder trust. Whether it’s a statutory audit, internal review, joint venture examination, or regulatory inspection, poor preparedness can lead to delays, qualified opinions, reputational damage, or even financial penalties.

At BDO UAE, we offer structured pre-audit services to help clients identify and address potential issues before auditors arrive. By ensuring your processes, documentation, and controls are audit-ready, we support smoother audits, fewer surprises, and stronger outcomes.

What we do

Our pre-audit services help you prepare with confidence across all key financial and operational areas. We combine technical depth with hands-on execution.

• Pre-audit health check and readiness assessment - Review of audit-relevant processes, controls, and documentation to detect gaps and risk areas ahead of time.
• Control design and documentation review - Assessment of whether key controls are designed well, documented properly, and operating as intended.
• Mock audits and sample testing - Simulated walkthroughs and audit testing on selected processes to pre-empt issues likely to be flagged by auditors.
• Audit trail validation - Confirmation that your systems, logs, and records meet audit requirements and are clearly traceable.
• Compliance with applicable frameworks - Checks for alignment with IFRS, tax laws, ESG requirements, internal control frameworks (ICOFR/SOX), and sector-specific standards.
• Process owner engagement - Support for business teams in understanding audit objectives, preparing documentation, and responding clearly during audits.
• Remediation and action planning - Guidance and tracking of remedial actions for any gaps identified during the readiness process.

Sectors and functions we support

We work with clients across the Oil & Gas, Energy, Utilities, Petrochemicals, and Metals & Mining sectors each with high compliance demands and operational complexity. Our reviews cover core business and support functions:

• Finance and accounting – General ledger, period close, reporting
• Procurement and contracts – P2P cycle, vendor due diligence, contract governance
• Sales and revenue recognition – Order to cash, invoicing, credit terms
• Inventory and logistics – Stock control, reconciliations, movement tracking
• Fixed assets and capex – Asset tagging, capitalisation, disposals
• HR and payroll – Payroll processing, employee benefits, statutory filings
• Treasury and banking – Cash flow, reconciliations, FX transactions

Our approach

• Multidisciplinary team – Our professionals include Chartered Accountants, CIAs, ACCAs, and engineers with real-world sector experience.
• Tailored assessments – Each review is designed to match your audit type, sector, and internal control framework.
• Collaborative process – We work closely with your teams to ensure preparation is practical and owned by the business.
• Proactive mindset – We focus on early risk detection, clear communication, and reducing post-audit remediation.

What you gain

• Audit readiness – Enter audits with confidence knowing gaps have been addressed
• Fewer surprises – Minimise findings during audits through early identification and remediation
• Stronger controls – Improve internal governance and control design
• Better collaboration with auditors – Provide clear, complete, and consistent documentation
• Regulatory assurance – Increase confidence in ESG, tax, and compliance areas
• Peace of mind – Be fully prepared for internal or external scrutiny, without last-minute panic

Let’s work together

Whether you’re preparing for a statutory audit, internal review, JV audit, or regulatory examination, BDO UAE can help you get ahead of issues before they surface. We ensure your business is audit-ready, well-documented, and fully aligned with regulatory and operational standards.