Internal control review

Internal control reviews stall when design documents describe a process nobody follows, or when sample evidence cannot prove a control operated on the dates that matter. We start from one cycle—approvals, segregation, reconciliations, or access—and test design against how work actually moves.

Samples are drawn from live periods, not showcase weeks. Exceptions are rated by impact on financial reporting and fraud exposure, not by how neat the policy binder looks.

You leave with a control narrative, a tested sample schedule, and remediation ranked for the next board or internal audit cycle.