Back to Trends and opinions

Internal auditing that drives decisions, not just controls

February 17, 2026
| Internal Audit
Internal auditing that drives decisions, not just controls

Internal auditing is no longer just about control, it's about “Strategy”

We continue to evolve beyond the evaluation of controls and compliance. The real value lies in becoming increasingly preventive in an automated way, anticipating risks, driving decisions, and supporting the organization as a strategic partner.

Our primary contribution is based on an independent and disruptive vision, helping to build more resilient and sustainable organizations.

How do we add value through internal auditing? At Ferrer & Asociados, we focus on understanding the DNA of the business, questioning processes, and delivering sustainable added value.

Auditor analyzing the business DNA to focus efforts on key risks

Our Support at Ferrer & Asociados

Understanding the business: We understand how your business model works, your strategic objectives, priorities, operational pressures, and the risks that may impact results. This allows us, as auditors, to focus our efforts on what really matters: key risks, critical decisions, and processes that may be limiting your strategy. “If you don't understand how money is made, you can't protect it.”

I share this vision with those who believe that auditing can and should be a real lever of transformation. What is your experience? What are you doing to not fall behind?

Automation of internal audit processes to proactively anticipate risks

Questioning with purpose: We challenge ourselves and the business in an intelligent way: Does this generate value? Is it efficient? Is it aligned with the strategy? It is constructive and proactive questioning, based on data and context.

Adding value: This is the result of the previous points. An audit that understands the business and questions with intent anticipates risks, proposes best practices, and accompanies the company in decision-making, always maintaining its independence.

In this role, Ferrer & Asociados' internal audit department becomes a key ally for senior management. The auditor's role has evolved beyond simply detecting errors to preventing them and questioning whether current controls are driving or hindering the organization's future.

Lizandro Montemayor Larzon

Lead Partner, Internal Audit

Contact