Design, implementation and evaluation of internal control systems
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Control system design

Identify and analyze business risks

This service involves the systematic identification of risks that may hinder the achievement of the operational, financial and compliance objectives of the manufacturing unit. These risks are analyzed in various areas including fraud, error, inefficiency and non-compliance with laws.

Designing internal controls to manage key risks

In this service, appropriate internal controls are designed for each of the high-priority risks. These controls can include preventive, detective, manual or automated controls, and general or partial controls.

Documenting control procedures and risk and control matrix

This service includes providing complete documentation for each control, including the control objective, implementation method, frequency, control owner, and required evidence. A risk and control matrix is ​​also prepared, clearly showing the relationship between risks and the relevant controls.

System deployment

Training personnel on roles and responsibilities in the control system
This service includes training courses for all personnel involved in implementing internal controls. These courses fully explain the importance of controls, the correct way to implement them, and how to document them.
Setting up and implementing designed controls
In this service, the designed controls are formally integrated and implemented into the business processes of the manufacturing unit. This step may include configuring software, modifying forms, and defining new workflows.
Integrating controls with existing processes
This service includes ensuring that new controls are integrated into existing processes in a way that does not disrupt daily operations while still being effective. This integration is critical to staff acceptance of the system.

Effectiveness assessment

Internal control performance testing
This service involves performing various tests to assess whether the controls in place are properly designed and consistently implemented. These tests can include observation, re-execution, and inspection.
Identifying weaknesses and control gaps
In this service, based on the results of the tests performed, weaknesses, gaps, and inefficiencies in the internal control system are identified. These weaknesses can be caused by poor design or improper implementation of the control.
Providing evaluation reports and improvement suggestions
This service includes preparing a comprehensive report of the assessment findings, identified weaknesses, and providing actionable, prioritized recommendations to improve the design or implementation of controls. This report is used as the basis for management improvement actions.

final output

Internal control system documentation, implementation report and effectiveness assessment report.