David McIntosh

Managing Director

David is a managing director focused on audit, risk management and implementing robust control frameworks. He leads a portfolio of co-sourced and outsourced internal audit programmes, working with listed companies in the technology, manufacturing and energy sectors and NSW government agencies. David is responsible for shaping risk and audit agendas, applying innovative audit concepts, and delivering insights that reduce risk and drive commercial outcomes. He brings global experience in finance and operations, having led assurance and consulting projects across Australia, Asia, Africa, and the Americas.

Major projects and accomplishments

  • Internal audit services (one of the largest private manufacturing companies in Asia- Pacific): David oversees the internal audit programme in partnership with the Head of Internal Audit. This includes shaping and delivering the internal audit plan, mobilising a cross-functional team to plan and deliver corporate and site-based assurance engagements, responding to ad hoc requests for advice, and delivering risk and control insights that are commercial and relevant for manufacturing organisations in the region.
  • Internal audit services (ASX100 industrial and technology company): David leads our co-sourced internal audit services and oversees our global service delivery across this significant internal audit client. David is responsible for building and maintaining key relationships, implementing our global service delivery model, ensuring that resources with the right technical and industry expertise are consistently deployed to deliver insights, and monitoring audit quality and consistency across this organisation's diverse industrial and digital footprint. Our work covers corporate functions, the supply chain, global operations, and technology.
  • Internal audit and fraud risk services ($5b capital project): David leads our internal audit services at one of Australia's most significant government-funded capital projects. He is responsible for developing and executing the internal audit programme. This programme covers critical risks across the procurement and project lifecycle and concerns readying key infrastructure and technology assets for handover to operations.
  • Future state finance function (ASX200 energy company): David worked closely with the CEO and CFO, facilitated executive-level workshops to establish the current state maturity of the finance environment, and then assessed the function against a suite of global benchmarks. The project output was a finance target operating model used to reshape the function and improve overall performance.
  • Internal audit services (ASX100 technology company): David leads our co-sourced internal audit relationship with the significant technology and software development company. Our team delivers the internal audit programme with the Head of Risk and Internal Audit. David initially supported standing up the internal audit function and then executing our service delivery model, which included embedding subject matter experts to generate business insights. The dynamic programme emphasises technology risk and recognises the organisation’s business model, product, and service offerings.

Areas of expertise

  • Internal audit
  • Risk management
  • Control frameworks
  • Functional assessment and improvement

Industry experience

  • Manufacturing and distribution
  • Energy
  • Technology
  • Government

Professional memberships and certifications

  • Member, Institute of Internal Auditors
  • IIA certified quality assessor


  • Bachelor of commerce (finance)
  • Graduate certificate in accounting