What it is:                  
The concept of Entity Level Controls is to determine if a corporation’s values, systems, policies and processes would enable or dissuade corporate fraud.  Auditing this corporate framework requires the examination of tangibles (such as policies and rules) and intangibles (such as the management philosophy and operating style of senior management).  This due diligence is the basis of all other internal audit activities.

What we do:              
A Managing Director will lead a team to investigate the fundamental structure and processes within a company to determine if there are systemic flaws that could lead to fraud.  By examining areas like HR resource policies, reporting structure, information flow, and checks & balances, we can ascertain often-overlooked flaws in corporate systems.

Why we excel:           
Because auditing Entity Level Controls is based on tangible and intangible factors, it is critical to have the judgment of senior-level professionals.  That’s why our engagements are managed and executed at the Partner or Managing Director level, where industry experience can be directly applied to a client’s internal audit.  We have been using the COSO guidelines on which the Entity Level Controls section Sarbanes-Oxley is based since their inception in 1992.  We are able to take these theoretical concepts and apply them in a real-world way—something only possible with a seasoned team.