Engagements
Internal Control Review
Focused walk-throughs of sales, purchasing, and cash cycles with practical control recommendations before year-end audit pressure builds.
Request an estimate
An internal control review sits alongside a statutory audit when management wants early sight of weaknesses in sales cut-off, purchasing approvals, or bank reconciliations.
We map how invoices move from order to ledger, test a sample of transactions against your stated policies, and deliver a short letter that separates issues that could misstate the accounts from housekeeping items. Many clients schedule this three to four months before year-end so remediation can finish before final fieldwork.
Fees start at ¥650,000 for a single cycle; multi-cycle reviews are quoted after a brief scoping call.
Included
- Process narratives for selected cycles
- Sample testing of key control points
- Written recommendations ranked by risk to the financial statements
Outside this engagement
- Full SOX-style attestation unless separately scoped
- Redesign or implementation of accounting software
Ready to discuss year-end timing?
Share your closing calendar and entity structure. We will reply with a scoped estimate and proposed fieldwork window.
Write to the engagement team