Holcim / ACC Limited

01The challenge

I joined Holcim to establish its internal audit function in Bangladesh, following the Institute of Internal Auditors’ professional guidance. Holcim Group Audit provided hands-on support, education and training that helped me build an effective local function.

02Establishing risk-based assurance

Through the cement business’s annual risk assessment, I identified procurement as a major risk area. I subsequently conducted audit engagements and recommended stronger controls and formal processes across supply chain management, fire and safety, capital expenditure, HR and IT services.

The focus was to connect audit priorities with business risks and provide management with practical recommendations.

03Extending the approach across the region

I later helped establish internal audit functions in Holcim operations in Singapore, Thailand, Malaysia and India.

I also accepted a full-time assignment with ACC Limited, a Holcim subsidiary, based in Kolkata, to establish the internal audit function for its West Bengal operations.

04My professional reflection

Establishing risk-based internal audit requires a cultural shift: moving beyond compliance checking towards helping management recognise and address risks proactively.

This experience taught me that technical competence must be supported by strong stakeholder relationships and clear communication, delivered at the right time and in the right manner. These are essential to making internal audit effective and its recommendations actionable.

05Client relevance

I bring practical experience in establishing internal audit functions, developing risk-based audit priorities and working across different organisational and cultural settings. My approach combines professional methodology with constructive engagement to make internal audit a trusted source of assurance and insight.