Authority and Segregation
Who can commit the company to what, and where one person controls a transaction from start to finish.
Internal Control Assessment
Most control failures are not fraud. They are a payment two people could authorise and neither did, a reconciliation that stopped being done when somebody left, a supplier added by the same person who approves the invoice. This assessment finds those, rates them by exposure, and hands back the corrected procedure rather than a list of complaints.
What We Offer
What We Examine
Process Walkthroughs
Purchase to payment, order to collection, and payroll traced end to end as they actually run — not as they are documented.
Key-Person Dependency
What stops working if one particular person is unavailable, and what it would take to remove that dependency.
Exception Schedule
Every finding rated by exposure and likelihood, with the corrected procedure written out ready to adopt.
Our Approach
Risk-Based, Not Exhaustive
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Map
We chart the processes carrying the most money and the most discretion, and start there.
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Test
We sample transactions against the stated control and record where the control did not actually operate.
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Remediate
You receive revised procedures and an authority matrix, with an implementation order and a named owner for each.