Service Detail

Internal Controls & Process Optimization

Design and implement robust financial controls, approval workflows, and automation aligned with COSO framework principles.

Technical Components

Control Design (COSO Framework)

  • Control Environment: Establish tone at the top, organizational structure, and governance
  • Risk Assessment: Identify and assess financial reporting risks and fraud risks
  • Control Activities: Design preventive and detective controls, authorization controls, and segregation of duties
  • Information & Communication: Establish financial reporting systems and communication protocols
  • Monitoring Activities: Design ongoing and periodic monitoring procedures

Segregation of Duties

  • Authorization Segregation: Separate authorization from recording and custody functions
  • Recording Segregation: Separate recording from custody and reconciliation functions
  • Reconciliation Controls: Independent reconciliation of accounts and systems

Process Automation

  • Workflow Automation: Design and implement approval workflows using system-based routing
  • Integration Design: Connect accounting systems with operational systems for automated data flow
  • Exception Reporting: Automated alerts for unusual transactions or control violations

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