Engagement
Internal Control Assessment
Focused assessment of cash, purchases, payroll, and inventory controls for owners who want clearer segregation before the next audit cycle.
Control assessments at Sora Ledger Counsel stay close to the ledger: who can approve a payment, who reconciles the bank, and whether inventory adjustments require a second signature. The deliverable is a concise report your board can act on before the next statutory fieldwork.
Who it is for
Family companies and growing manufacturers tightening approval chains
Duration
3–5 weeks
How we deliver
On-site interviews with process owners plus sample testing
Fee basis
Fixed fee by process area
What is included
- Process maps for selected cycles
- Sample testing of approvals and dual custody
- Recommendations ranked by effort and risk
What is not included
- Implementation of accounting software
- Ongoing outsourced internal audit
How the engagement runs
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Scope selection
Together we choose which cycles matter most this year.
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Inquiry and observation
We interview staff and observe how invoices and payments actually move.
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Findings workshop
Results are discussed with management before the written report is finalized.
Preparation
Identify process owners for cash, purchasing, and payroll in advance.
Constraints
We remain independent of any subsequent statutory audit where required by ethics rules.
Next step
Tell us which control cycles concern your board most.