Assurance engagement
Internal Control Assessment
Walkthroughs and sample testing of purchase, payroll, and revenue controls, with findings written for operations as well as finance.
From ¥920,000
Control assessments map how authorisations, segregations, and reconciliations actually operate on the floor — not only how they appear in a policy binder. We interview process owners, observe a sample of transactions, and test whether exceptions are investigated.
Focus areas
Purchase-to-pay approvals, inventory movement records, payroll change controls, and month-end journal review. Findings distinguish design gaps from operating failures so remediation can be assigned to the right desk.
Relationship to the statutory audit
When we also perform your statutory audit, control assessment evidence can reduce substantive testing in low-risk areas. When another firm signs the opinion, the assessment still stands as a management letter your board can commission independently.