We provide consulting services about the maintenance management of the internal control of a public company and a company which is to go public.
Financial Instruments and Exchange Law came into existence on June 7, 2006, and the evaluation and auditing of the internal control relating to the financial reporting was legislated and has been applied from the fiscal year starting on and after April 1, 2008.
Making use of the results and know-how thus far of the evaluation and construction of the internal control, we support the evaluation and construction of the internal control to satisfy the clients’ wide needs.
Decision on the schedule plan
We suggest the most suitable schedule for clients concerning the time of the pilot test, the timing of the company-wide documentation, etc.
In addition, we carry out the schedule management after the project practically started.
Support and proxy service about the selection of the scope of evaluation
We have applied the way of thinking of risk-based approach to a concrete technique, and provide the same technique which is necessary for the decision on an important account title and the decision on an important business base and the selection of the related process.
In addition, we act as a proxy for the selection business of the scope of evaluation as the need arises.
The evaluation support of the company-wide internal control
We support the client’s company-wide internal control evaluation by the provision of “the company-wide internal control evaluation checklist”, the review of the answers to that checklist, etc.
Support and proxy business of the documentation of the internal control
With regard to the documentation work with the enormous work and cost, we support the documentation of the internal control through the provision of the format, the training to be received by the persons in charge of documentation the review of the documents prepared, etc.
In addition, we act as proxy for the documentation work as the need arises.
Support and proxy business about the effectiveness test on the maintenance situation and the operative situation
We select the most effective test method on the basis of kinds, frequency, etc. of the control and support the effectiveness test on the maintenance situation and the operative situation of the client’s internal control. And we act as proxy for the test business as the need arises.
Support business concerning the construction and improvement of the internal control
Making use of the results and the know-how that we have cultivated through the evaluation and construction business, etc. of many internal controls, we support in wide range the construction and improvement of internal control concerning the deficiency discovered in the documentation of the client’s internal control and the test on the maintenance and operative situation, from various points of view including the control of the business process level and the IT control.
Support for providing the training for the members of the board and the training for the persons in charge who are doing business
As regards the documentation work of the internal control related to the financial reporting, many departments participate in the project concerned. Accordingly, it is important to keep uniformly the quality of the prepared document at a certain level.
To that end, it becomes necessary to provide the training for the persons in charge who are doing business and the training about the test method for the persons in charge of administering the effectiveness test.
We provide various training for the evaluation and the construction of the internal control as the need arises.
Support business about the evaluation and the construction of the IT control
In overall processing with respect to the financial reporting, information system is closely related thereto, and, in the evaluation and the construction of the internal control, the evaluation and the construction of the IT control is indispensable.
We support the evaluation and the construction of the IT control of the client through the experience that we have cultivated in many evaluations of IT control and consulting services regarding introduction of system.