What You Gain From a Careful Approach
Kasturi's value is in what we choose not to do as much as what we do. No software sales, no rushed pilots, no usage policies written after the fact.
Back to HomeSix Reasons Audit Leaders Work With Kasturi
Each of these reflects a deliberate choice about how we structure our practice — not a feature list, but a set of positions we hold and maintain across every engagement.
Auditors Stay in Command
AI produces draft notes. Your auditors confirm every observation. That boundary is written into every usage policy we produce.
Vendor-Neutral by Design
We do not sell, resell, or receive referral fees from any AI platform. Our engagement scope is advisory only.
Written Deliverables Only
Every engagement ends with a written brief your audit committee can read. No verbal-only outcomes.
Malaysian Regulatory Context
Briefs reference IIA standards, Bursa Listing Requirements, and PDPA — not generic global templates.
Contained Pilot Environments
AI pilots are scoped within read-only, contained settings. No live system connections without supervised evaluation.
Committee-Ready Reporting
Quarterly Stewardship briefs are structured to be tabled at audit committee level without further editing.
Grounded in Audit Practice, Not Technology Sales
Kasturi's founding team came from internal audit, not from technology consulting. That matters because the questions we ask when evaluating AI tools are audit questions — does this tool's output meet the evidentiary standard required for a finding? Does its use create an independence concern? How would its output be treated if challenged at a regulatory review?
Advisers who come from a technology sales background ask different questions. Ours start from the audit outcome and work backward to the tool, not the other way around.
AI Evaluated in Context, Not in the Abstract
We evaluate AI reading tools against the specific document types, governance structures, and regulatory obligations of your audit function — not against a generic benchmark. A tool that works well for summarising commercial contracts may behave very differently with audit work-papers that reference IIA standards and Bursa Listing Requirements.
Before any pilot is scoped, we review a sample of your actual document environment to understand where AI reading would add careful value and where it would not.
A Small Team That Reads Your Documents Directly
Kasturi engagements are not subcontracted. The people who read your work-paper samples and sit with your audit leadership are the same people who write your brief. There is no account manager passing your documents to a junior analyst you have never met.
This matters for document sensitivity. Internal audit work-papers often contain material non-public information. Knowing exactly who has read them — and what their background is — is a reasonable expectation for an audit leader.
Transparent Pricing With No Platform Dependency
Our three engagement types are fixed-scope and fixed-fee. The Audit Workflow Review is RM 1,250; the Evidence Reading & Drafting Pilot is RM 5,090; the Quarterly Stewardship is RM 4,820 per quarter. There are no licence fees, no platform subscriptions, and no referral arrangements with software vendors that could influence our advisory output.
You can commission a single engagement and have a clear written output for your audit committee without entering a software contract or an ongoing retainer.
A Brief Your Audit Committee Can Actually Use
The output of each engagement is structured to be read and tabled by an audit committee, not decoded by one. We write in plain language, reference the relevant standards, and keep recommendations specific to your situation. We do not produce generic reports that require an audit leader to translate our output before it can be presented.
For the Quarterly Stewardship, the yearly written summary is structured to sit alongside your internal audit annual report — a document that already has a known audience and a known level of scrutiny.
Kasturi vs. Other Advisory Approaches
Audit leaders in Malaysia have several options when they want guidance on AI in audit. Here is how Kasturi's approach differs from common alternatives.
| Feature | Kasturi | AI Platform Vendors | Large IT Consultancies |
|---|---|---|---|
| Vendor-neutral (no software sales) | Varies | ||
| Written usage policy included | Additional fee | ||
| IIA Standards referenced throughout | Varies | ||
| Bursa Listing Requirements-aware | Rarely | ||
| PDPA data handling protocol | T&Cs only | Varies | |
| Audit committee-ready deliverable | Additional fee | ||
| Fixed-fee, no software subscription |
Distinctive Features of Kasturi's Practice
Pre-Engagement Data Protocol — Always in Writing
Before any document is shared, we produce a written data handling protocol covering storage, access, retention, and deletion — aligned with PDPA. This is not a standard NDA. It is a document-specific agreement.
Actual Document Reading, Not Generic Assessment
We read a sample of your actual work-paper templates and policy library. Generic AI readiness assessments based on questionnaires do not show where AI reading would and would not work in your specific document environment.
IIA Standards Woven Into Recommendations, Not Appended
Our briefs reference the IIA's International Professional Practices Framework throughout — not in a disclaimer at the end. Recommendations are tested against core principles, not just added after the fact.
No Subcontracting of Sensitive Work
The senior advisers who meet your team are the same people who read your documents and write your brief. We do not operate a pass-the-work-down model for engagements that involve material non-public information.
Kasturi in Numbers
38+
Audit functions advised since 2022
100%
Engagements with written deliverables
3
Engagement types, all fixed-fee
0
AI platform partnerships or referral arrangements
Malaysian Institute of Accountants — CPD Programme Recognition
Kasturi's Audit Workflow Review methodology recognised under MIA's continuing professional development framework for internal auditors. Issued April 2025.
IIA Malaysia Chapter — Practice Note Contributor
Contributed to IIA Malaysia's 2024 practice note on AI use in internal audit — the first such practice note published for Malaysian audit practitioners.
An Audit Workflow Review is a sensible place to start.
For RM 1,250, we read a sample of your work-paper templates, sit with your audit leadership, and write you a clear brief on where AI reading could help — and where it should not. No software commitment required.
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