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Brian Hayes is the Partner who leads Moores Governance, Risk and Assurance team, which involves both internal audit and consulting clients.

Brian specialises in credit union consulting work and has advised over 120 credit unions over the past 5 years on a wide range of consulting projects.

Brian is a both a Chartered Accountant and a Chartered Internal Auditor.

In the ordinary course of Brians work, he would typically review the following:
Strategic planning frameworks
Risk management frameworks
ICT Internal Controls
Operating internal control frameworks
Financial Reporting and management reporting
Governance processes
Treasury management
Asset quality


  • Business consultancy
  • Corporate finance
  • Governance, risk and internal audit


  • Financial Services
  • Not-for-Profit
  • Public Sector