Assurance Engagement
Internal Control Review
A focused walkthrough and testing engagement on the controls that protect revenue, cash, and inventory — useful before a statutory audit or after a control finding.
From ¥420,000 for a single-cycle review
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Who this engagement serves
Finance managers preparing for a first-year audit, or boards that want a clearer picture of approval chains after rapid growth or a system change.
What you receive
A written control map for the selected cycles, evidence of sample testing, and a prioritized list of gaps with practical remediation steps for the plant or office team.
When this engagement helps
Internal control reviews sit beside the statutory audit. They suit companies that received a prior-year management letter finding, opened a new warehouse, or changed approval thresholds and want an independent reading of whether controls still catch errors before the year-end opinion date.
What we examine
We trace a sample of invoices, payments, and stock movements from initiation to posting. Interviews cover who can override holds, how credit notes are approved, and whether inventory adjustments require dual sign-off. Findings name the control, the risk, and a remediation that a plant controller can schedule — not abstract frameworks.
Included
- Kickoff and cycle selection workshop
- Walkthrough documentation
- Sample testing for key controls
- Written findings memo for management
Not included
- Attestation opinion on internal control effectiveness
- Redesign or implementation of new procedures
- IT general controls deep-dive unless scoped in writing
Ready to discuss fieldwork dates?
Share your closing calendar and entity structure. We will confirm whether this engagement fits before any fee proposal.
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