The mission of Control Assurance Services is to identify and assess technology structures, internal control policies, and procedures taking our client’s technology department, internal processes, and working style as the starting point. Typically, we provide these services to clients using computers extensively. The aim of our specialists is to control and report if risk management and business processes are being practiced as planned. These services are offered in conjunction with the clients’ wishes according to the standards, which are worldwide proven (SAS 70, BS 7799, etc.). Aside from this service and special services, we also offer financial system  (SAP, Oracle, BAAN, J.D. Edwards etc.) applications audits.

In the course of these services AS/2 technology, which is developed only for Deloitte is used.

If requested, our professionals are able to identify new or more effective controls, necessary due to changes in clients' systems or technology and reduce the client’s manual effort on their internal audit.  

Potential clients

• Organisations subject to numerous internal and external audits
• Organisations that have experienced a control breakdown
• Organisations requiring improved risk management and control
• Organisations needing internal control review

Project activities

A typical Control Assurance assignment is based on the following framework:

• After an analysis of the client's operations, we identity both environmental and application controls associated with key business activities and information systems. 
• We assess the identified control activities and test whether they are effective and meet the assumed objectives. The effectiveness of controls is compared and assessed with respect to requirements defined on the basis of guidelines included in our methodology, the relevant legal acts and international best practice standards. 
• We conduct a risk analysis in which we address the key risk areas identified on the basis of assessment and test of controls. 
• If requested by the client, we design and support the implementation of a control environment, outline the necessary control activities and participate in the formulation of detailed control procedures.

Client benefits

• Reduced exposure to risk
• More effective and efficient controls
• Reduction of manual controls and introduction of automated controls
• Reduction of audit effort
• Independent report on controls