A control on paper does not mean it works. We review control design and test operation in selected processes, and tell you where the gap is and what it could cost.
On internal control.
Whose controls have not been reviewed.
To assess internal control over financial reporting.
We map what actually happens.
Does the control cover the risk?
Samples that show the control works.
For each process.
Ranked by impact.
With an owner and a date.
By impact.
With process owners.
With samples and evidence.
Until the gaps are closed.