Business Operation & Internal Control

Assurance Internal Control over Business Operation

Audit and Services :

System Audit Services

We provide auditing services tailored to the specific needs of our clients, ensuring that processes align with their objectives. Examples include inventory management systems, revenue systems, procurement processes, and more. These audits enhance confidence that operations are conducted as intended.

Anti-Corruption Measures Assessment (CAC)

We offer evaluation services for the appropriateness of self-assessments related to anti-corruption measures. This includes providing opinions on the adequacy of supporting evidence required for certification under the "Thai Private Sector Collective Action Coalition Against Corruption (CAC).“

Risk Management Services

We review organizational risk management practices, covering everything from setting objectives, identifying risks, and assessing responses to implementing control activities. This helps reduce risks to an acceptable level while enhancing organizational resilience.

Internal Audit Services

Our risk-based internal audit services provide assurance through systematic and structured assessments. These include evaluating and improving the efficiency of risk management, control, and governance processes, helping organizations achieve their goals. Key services include:

Developing risk-based audit plans.
Reviewing documents and evidence under the COSO framework and providing recommendations.
Monitoring and following up on corrective actions.

Internal Control System Assessment
We provide assessment services for internal control systems based on the adequacy assessment framework developed by the Securities and Exchange Commission (SEC). Effective internal controls help organizations achieve their goals and objectives while ensuring compliance with applicable laws and regulations. They safeguard assets from fraud and damage and ensure the accuracy and reliability of financial reporting.

Operational System Development
We review operational processes to ensure they meet standards and have effective internal controls in place. Our services also include revising and improving operational manuals to ensure clarity and compliance, enabling accurate execution of tasks.

Standards and Frameworks

International Standards for the Professional Practice of Internal Auditing (The Institute of Internal Auditors)
Generally Accepted Accounting Principles (GAAP)
COSO Framework (The Committee of Sponsoring Organizations of the Treadway Commission)
CAC Checklist (Collective Action Against Corruption)