Audit and Assurance
External Audit
- Financial Audit: Comprehensive or limited for specific purposes in accordance with:
- Accounting Principles Generally Accepted in Venezuela (VEN-NIF).
- Standards issued by the National Superintendency of Securities (SUNAVAL).
- International Financial Reporting Standards (IFRS).
- Mergers and Acquisitions: Evaluation of companies or lines of business (Due Diligence).
Other Related Services
- Previously Agreed Procedures Work (ISRS 4400):
- Survey and physical recording of fixed assets and inventories.
- Conversion and/or translation of financial statements.
- Consolidation of financial statements.
- Financial statements adjusted for inflation, in accordance with international financial reporting standards.
- Compilation of Financial Information: Compilation of financial information (ISRS 4410).
- Compilation of any other financial information: Assurance work other than the audit or review of historical financial information (NITA 3000).
Governance and Risk
- Compliance Audit: Compliance review according to Regulation No. 209, on Money Laundering and Terrorist Financing and Financing of the Proliferation of Weapons of Mass Destruction and Other Illicit Activities (ML/FT/FPADM).
- Application and interpretation of standards specific to auditing and accounting.
Internal Audit
- Internal Control System Maturity Assessment: We assess the level of development of your organization's internal control system using a risk-based approach based on the COSO framework to identify strengths, weaknesses, and opportunities for improvement.
- Strategic Planning and Internal Audit Execution: We develop a strategic and annual internal audit plan and execute audits using a co-sourcing model, optimizing resources and expertise.
- Internal Audit Unit Upgrade: We offer support in upgrading your internal audit team, aligning practices with the international standards of the COSO framework.
- Forensic Audit: We investigate fraud and financial crimes through specialized forensic audits, ensuring detailed analysis and effective solutions.
- Internal Control System Assessment: We provide timely advice on assessing internal control using a risk-based approach, ensuring its alignment with the principles of good corporate governance at every stage of the business.