#1 Mission scoping and validation
After assessing the environment of your project, our team members can identify a precise approach, including actions to be carried out, schedule of interventions, identification of required materiality thresholds and guidelines for the development of a working program.
#2 Analysis of internal control procedures
During this pre-planning phase, we assess the procedures and the levels of implemented internal control within the framework of the project. The aim here is to identify the appropriate procedures in order to precisely assess the risks of errors related to data processing, and ultimately design a fully adapted control program.
#3 Mission plan conception
During this decisive phase, our team relies on the identified risks of errors and e materiality threshold pre-established in the previous steps. The goal is to formalize a mission plan and a cycle-based working program that will allow the auditors to carry out their tasks .
#4 Audit performance
The auditors verify the existence, the completeness, the accuracy and the valuation of accounting balances. Through rigorous procedures, detailed tests and third-party confirmations, they also verify compliance with the principles of financial years separation, and consistency of accounting methods and rules.
#5 Finalization and issuance of reports
Once finalized, the auditors’ reports are sent to the General Assembly. These reports may contain reservations and remarks regarding specific points. The statutory auditors’ specific diligences may also address the review of activity and management reports, or the processing of regulated agreements.
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The support from Baker Tilly facilitated our approach for the certification audit in a perfectly prepared fashion. The discussions ahead allowed us to organize ourselves in an adequate way, to know precisely what was expected and to mobilize the teams at headquarters and in...
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