How Littlechild and Haley Deliver Internal Audit That Works in the Real World
Ask Paul Haley about the Big Four and his response is straightforward.
“They offer a certain type of service, and it works for some organisations. But many of the clients we support need something different. They need access, continuity, and experience that fits the environments they operate in.”
He and Donna Littlechild work closely with NHS Trusts, local authorities, colleges, housing associations, charities and family-owned businesses. These are places where internal audit only adds value when the auditors understand the pressures behind the paperwork and the realities of day-to-day operations.
Donna puts it clearly.
“When a client works with us, they work directly with someone who knows their sector. Not a rotating group of juniors. Not someone parachuted in. That level of consistency is what builds trust, and without trust, internal audit does not achieve much.”
An Audit Approach Shaped by Real, Practical Conversations
Paul reflects on the findings that matter most:
“The largest risks we uncover are rarely the obvious ones. They are the legacy processes no one has questioned in years, or the control that looks fine on paper but fails in practice. You only spot those things when you spend real time understanding how people are working.”
Donna adds, “And people open up when they feel they are talking to someone senior. That honesty is where the useful insights come from.”
A Blend of Classic Internal Audit and Modern Risk
L and H combine established internal audit practice with a detailed understanding of today’s risk landscape. Financial controls, governance and operational processes remain essential, but they now sit alongside digital and cyber risk, which can have a far wider impact if left unaddressed.
Additional Depth on IT Risk and Cyber Assurance
Modern organisations rely on digital systems for everything from customer records to supply chains. This creates new exposures that traditional audit alone cannot address.
Donna explains it this way:
“Cyber and IT risks are no longer separate from operational risks. A weakness in a core system can disrupt service delivery, undermine data integrity or create compliance issues. Our work integrates IT assurance into the overall audit so clients see the full picture, not two disconnected reports.”
Paul adds, “We assess how technology, controls and governance come together. Many clients find gaps they did not know existed because no one had ever looked at the operational and digital sides together.”
Independence and Sector Focus
Being independent allows L and H to provide objectivity without the conflicts that large consulting firms must manage. They have deep experience across public sector frameworks, education, healthcare, social housing, local government, charities and owner-managed enterprises.
Clients often cite consistency as the key difference. Senior involvement from start to finish, context-sensitive recommendations and insights shaped by the realities of the organisation.
How They Hold Themselves to the Same Standards
Littlechild and Haley’s commitment to sustainability sits within their approach to governance. It is not a standalone initiative but a decision to model the same transparency and accountability they expect from clients.
Donna explains, “We measure and report our environmental impact because we believe firms should hold themselves to the standards they encourage others to meet. For public sector and purpose-led organisations, that matters.”
What This Looks Like in Practice
Paul describes their impact simply.
“Our work helps organisations strengthen governance, manage risk properly and make informed decisions before issues escalate. That is when audit becomes a valuable tool rather than a compliance requirement.”
Donna closes the idea.
“Organisations want clarity, independence and insight they can trust. That is what we focus on delivering.”
