What we do

Internal auditing is an independent,objective assurance and consulting activity that strengthens and protects organisations.

About Us

Who we are

Internal auditors support achievement of organisation objectives with pragmatic insights that strengthen governance and improve business processes. We strive to make a positive difference from the boardroom to the front line, which maintains trust and confidence in the organisation.

Find out more

Interested in a new career?

What's your potential? Rise to the call of reaching your potential by launching an internal audit career right here in New Zealand. Are you starting out in your career or getting ready to rise and side-step, taking your skills to a new challenge? Your journey into internal audit starts here with IIA NZ.

Careers in Internal Audit

Structure & Committees

Our people

A membership organisation, IIA NZ has over 700 members throughout New Zealand.

National Board of Directors

We elect up to seven members to act as directors of a National Board. Directors are elected for a two year term, with one half of the positions on the Board being up for election each year, and the Board has the ability to co-opt three additional members. The Chair is appointed by the Board annually.

Yoonyoung (YY) Lee, CA, CISA, PRINCE2, ICP
Board Chair

YY, a Risk and Assurance Partner at PwC, drives their national internal audit practice in NZ and is well connected with the Australasian practice and global colleagues. She has been a member of IIA NZ since 2013, was part of the 2019 IIA NZ Conference organising committee, and was the MC for the event too. YY is excited to bring Auckland representation to the Board and further contribute to our profession with fellow members.

Bernie McKendrey, CA, CIA
Deputy Chair

Bernie is an independent consultant specialising in internal audit, risk management and governance. A previous Board member, Bernie is based in Wellington and brings professional expertise with a global perspective having spent some years engaged as an accredited internal audit quality assurance reviewer. Bernie joined IIA NZ in 2000 and has been a strong advocate of the internal audit value since.

Victoria Craig, CA
Education Committee member, Chair of Small Practitioners Interest Group

Victoria is Stats NZ's Internal Auditor; a sole charge position that provides her with challenge and a range of interesting audits every year in the fast growing data industry. She has been an internal auditor and IIA NZ member for 14 years and is also a CA. She brings the perspectives of a public sector internal auditor and a small practice internal auditor to the Board.

Natasha Flavell

Natasha is the NZ Senior Internal Audit Lead at Fletcher Building based in Auckland and has been an active member of the IIA (NZ & UK) since 2011. During her ten years in the profession, Natasha has worked in consulting (KPMG) and in-house internal audit and risk management teams auditing a variety of industries in public and private sectors, in NZ and the UK. Natasha is passionate and focused on enabling continuous improvement and development of individuals and the profession.

Sonja Healy
Membership Committee member

Sonja is the Senior Internal Auditor with Synlait Milk Limited, based just south of Christchurch at Synlait's dairy processing plant in Dunsandel. Sonja has been an IIA NZ member since 2012 and has been working in risk management and internal audit for the past 14 years. She is enthusiastic about working with the IIA NZ Board and members to provide further support to continuously develop and improve as Internal Auditors and professionals.

Rob Marshall

Rob is an accomplished risk and internal audit professional with over 15 years of experience. He has been leading Spark NZ's risk, internal audit, fraud functions since 2013 and was also the recipient of the Internal Auditor of the Year in 2013. Rob has presented at many IIA NZ conferences. As part of his professional and non-professional roles in the community, Rob has learned and seen first-hand the positive difference that constructive and involved governance members can add to an organisation.

Grace Nunn, CIA
Education Committee member

Grace is an Assistant Manager at KPMG based in Wellington and has been an IIA NZ member since 2016. During this time, Grace has been involved in numerous events and brings enthusiasm and passion for internal audit. Her recent entrance to the profession means that she can bring new ideas and align the interests of those new to this profession to those with more experience. Grace has experience providing internal audit and advisory services to both public and private organisations and is a strong advocate for the value of internal audit.

Theo Cheung, CA, BCom BSc

Theo is an experienced leader with 15 years' internal audit and risk management practice in NZ and the UK. His experience across all risk classes, with much of this gained from EY New Zealand as a specialist Financial Services industry consultant. There, he led leading-edge internal audits and projects over critical areas like Governance, Risk Appetite, Operating Models & Strategy, Risk Culture, Regulatory Compliance and Operational Risk. He continues to self-develop his risk management repertoire as an in-house professional at ASB Bank, where as a member of the Audit Leadership Team, leads a Distribution, Credit and Licensing portfolio.

Mark Maloney

Mark is the General Manager Risk and Assurance at Auckland Council where he has been since 2015. Prior to this he was with Audit New Zealand for 20 years - the last 10 as an Appointed Auditor for the Auditor General and was responsible for leading Audit New Zealand's audit methodologies and training for professional staff at all levels.

A member of the Institute since 2001, he is passionate about ensuring the relevance of the support and training offered to our members, the Institute's role in advocacy for our members, and building both the profile and mana of the Institute with our key stakeholders - to ensure it remains relevant to the needs of and is valued by its members.

Shaun Dowers, CIA

Shaun is the Manager Assurance at Te Rūnanga o Ngāi Tahu. Shaun has been an IIA NZ member for 11 years and is also a CIA. Shaun is a firm believer that education is the foundation of quality internal audit.

National Office

Steve Downes
Chief Executive

Steve was appointed as the Chief Executive in November 2013. Prior to joining IIA NZ, he was CE for a membership organisation within the motor industry for over 20 years. More recently he was a mediator in the complaints resolution section for a Government entity. He has many years experience lobbying for members, improvements and positive change.


Institute members who provide essential leadership and direction for IIA NZ in a voluntary capacity are critical to the successful implementation of our programmes and services.

These volunteers assist IIA NZ by offering advice, guidance and support, both individually and through their roles on the National Board, Committees, Special Interest Groups and Regional Committees.

Relationship Managers

IIA NZ has appointed relationship managers who assist the Institute to achieve our advocacy strategy. The stakeholder clusters are our priority groups. Further stakeholder groups will be added over time.


Lead Relationship Manager

Relationship Support

Chartered Accountants of
Australia & New Zealand

Jeff Galt

Jessie du Preez

Institute of Directors

Jeff Galt

Bernie McKendrey

Public Services Commission

Jeff Galt

Office of the Auditor-General

 Jeff Galt

Transparency International
New Zealand
Bernie McKendrey
Jeff Galt
Financial Markets Authority
New Zealand
Bernie McKendrey Jeff Galt

Our partner organisations

IIA NZ collaborates with Information Systems Audit and Control Association (ISACA), RiskNZ and the Institute of Directors (IoD) to share information on best practice and run some of our events.

We are grateful for the support given to the Institute by those organisations that very generously allow us to use their venues for our events.

Our regions

We encourage everyone in the internal audit and risk management professions - members and non-members - to attend events run by IIA NZ regions.

Each region develops education and networking event programmes to meet ongoing professional development requirements, and provide members with the opportunity to network with a wider group of people.

Some networking events are free while others,particularly lunchtime meetings, may have a small charge to cover catering.

Education Days are held in Auckland, Wellington and Christchurch each year. Registration for these professional development days is moderately priced.

You can find more information about specific events on our Events calendar.

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