Engagement
Internal Control Assessment
Walkthroughs of cash, inventory, and approval chains so your audit committee receives a practical remediation checklist — not a binder of theory.
From ¥480,000
Who this engagement is for
Audit committees and owner-managers who suspect gaps in cash handling, purchase approvals, or inventory custody — especially multi-branch retailers and manufacturers with seasonal warehouse staff.
Result you receive
A walkthrough report describing how key processes actually operate, a ranked list of control gaps, and a remediation checklist your finance team can assign owners and dates to.
Scope included
- Process interviews at agreed branches or warehouses
- Sample testing of approvals, reconciliations, and segregation of duties
- Observation of cash count or inventory custody routines
- Mapping of who can initiate, approve, and record transactions
- Written report for the audit committee
Scope excluded
- Designing or implementing a new ERP
- Acting as internal audit on a recurring retainer unless separately engaged
- Remediating findings for an entity we later audit in the same period (independence limits apply)
Delivery and pricing
Typically one to three weeks depending on branch count. Fees start from ¥480,000 for a focused cash-and-purchases review at a single location.