Annual Audit Planning

We elaborate together with you a plan for the Internal Audit work applied annually in the different processes and orgnizational units, approved by the Company Management; in order to identify and prioritize the risks or areas in which the audit will concentrate its resources. In addition to the main risks, the planning also considers other factors that influence the definition of the areas of Internal Audit:
- changes in organizational structure;
- cooperation with international audits (joint audits);
- evaluation of internal processes;
- increased demand for financial investments;
- suggestions from auditors and managers;
- information from whistleblowing channel, etc.

Operational Audit

Operational Audit comprises the most diverse activities and business areas of the company or organization (departments, divisions, structure, functions) having as main objective; examining and reviewing operations for their economy, effectiveness and efficiency. Audit scopes are defined according to the projects; along with the customer, and in line with the objectives outlined. Surveys and reviews are carried out as a priority:
- in the controls established for the operation;
- in the routines of activities and their risks;
- in organization and performance.
A report that allows to visualize and evaluate the situation of the operation is reported as well as the elaboration of a plan of actions of improvements of critical points is presented to the management to be aligned with the goals and objectives of the Company.

Financial Audit

The main objective of the Financial Audit is to examine and review the financial operations that can be performed both at the corporate level and at the level of the business of the company or organization, comprising departments, divisions, structure and functions, such as: treasury, credit, payable, accounts receivable, accounting, tax, billing, etc. to ensure that internal and legal / tax procedures are being fully met. The scopes of financial audits:
- Controls established for the operation;
- Routines of activities and their risks;
- Organization and performance;
- Audit in Taxes, focused on ICMS / IPI / PIS / COFINS / ISS, as prevention against tax assessment risk.
This activity meets the requirements of Section 404 of the Sarbanes-Oxley Act (SOX).

Special Audits - Investigations

Special on-demand works requested by the client for:
- analyze facts mentioned in the hints received from whistleblower;
- investigate matters determined by the Administration;
- audit processes that may lead to suspected fraud against the company's assets and image;
- digital investigations including data mirroring and monitoring;
- to establish indications of deviations of behavior involving employees, suppliers and public of interest, in addition to other demands.
Special Audits may be performed independently by the Audit or in collaboration with departments designated by the client (eg Compliance, Legal, HR, etc.)

IT Audit

Our IT Consulting and Audit services can assist you in identifying risks and threats to your computing environment, as well as in solving these problems, through the development of control and management measures, corrective actions and improvements in the processes in your area of IT.
- Physical Security Revisions of Data Centers;
- Information Security;
- IT Policies and Procedures;
- Access profiles;
- Software Management;
- Data Center Management;
- Backup and Recovery in various computing environments;
- Test client-server networks, WAN, LAN, Mainframe, using the most diverse platforms, such as Windows, Unix, etc.,
are some of the areas in which we can assist you.

Audit outsourcing

We can support all your Internal Audit needs without using your employees (outsourcing) with the best professional practices. In addition to this we work on:
- Guest Auditor - When there is a specific need (subject specialist) or temporary (defined project or collaborative coverage absent);
- Physical Inventory Audit;
- Administrative Assistant (back office, fup, etc).

Quality Assessment and Improvement of Internal Audit

Program of Evaluation and Review of the quality of the work of the Internal Audit is a project offered to measure the performance of the work performed and the area, being executed by qualified and independent professionals. The definition of the standards of the review and evaluation process are previously defined and agreed with the Company as well as the development of the established program. The measures of corrections and accompaniments of improvements of this process can be integral part of this project, once requested by the Company.

Contract Audit - Supplier, Services and bougth projects

The Audit in Contracts has as objectives the review, evaluation and verification of the activities, the established controls and the payments for the items agreed between the parties and that are in the "audit clause". In addition, there is a focus on reporting the efficiency, effectiveness and compliance with the Company's standards and procedures. In this work the points detected as undue, irregular, or non-conforming; can be claimed from the contractors as a reason for financial reimbursement to the Company (if provided for in the contract).