Engagement
Internal Control Review
Focused assessment of key financial controls—approvals, reconciliations, and segregation of duties—before year-end pressure mounts.
At a glance
- Pricing basis Day-rate or fixed fee by cycle count.
- Indicative fee From ¥480,000
- Typical duration Three to five weeks for a single-entity review.
- Delivery Primarily on-site at the client’s finance office.
Who it is for
Finance teams preparing for a first statutory audit or strengthening close procedures after rapid growth.
Result
A prioritized control map with practical remediation steps your controllers can implement within one or two close cycles.
Scope
Walkthroughs of purchase-to-pay, order-to-cash, payroll, and month-end close; sample testing of control operation.
Included
- Process interviews with process owners
- Control matrix for examined cycles
- Sample testing of selected controls
- Remediation workshop with finance leadership
Not included
- Full statutory audit opinion
- IT system implementation
Provider & process
Senior auditors experienced in Japanese mid-market close routines.
- Scoping of cycles and locations
- Walkthroughs and evidence collection
- Testing and gap analysis
- Findings session and written report
Preparation
Process narratives, sample invoices, and reconciliation packs for the last two months.
Constraints
Limited to financial reporting controls; operational safety or manufacturing quality controls are out of scope.