Brown Smith Wallace offers Sarbanes-Oxley internal control testing assistance to help companies evaluate whether internal controls are appropriately designed and operating effectively.
We do this by helping clients design well-focused testing strategies and programs, perform testing of key internal controls (automated and manual), and manage and oversee these efforts. Whether we take a leadership role or participate as a member of a company’s existing team, we ensure our efforts and work products are integrated with the overall Sarbanes-Oxley program.
Our experience with internal control testing allows us to be efficient and effective and provide value-added feedback to our clients.
Who needs
Sarbanes-Oxley internal control testing services? 
Companies that must achieve compliance with the Sarbanes-Oxley Act look to Brown Smith Wallace to assist them with their testing program in the following situations.
- A company does not have specific knowledge or expertise in understanding how to establish a Sarbanes-Oxley testing program.
- There is often a peak period when internal control testing occurs. We are often hired to supplement staffing levels to help during these peak periods.
- Companies looking for assistance with testing in international locations, particularly where English is not the native language. We have had a number of successful engagements where we have provided local resources through our Moore Stephens affiliation.
- Companies often outsource their testing program so they can focus on their core competencies.
- Companies seeking to receive feedback on ways to improve their testing program in order to take advantage of leading practices being implemented by other companies.
What is the process?
Our internal control testing services are comprised of a series of activities which allows us to develop a comprehensive evaluation from which recommendations can be made.
We are frequently relied upon by external auditors, which is a testament to our reliable process and expertise. The testing process may include assisting management with any of the following:
- Defining testing strategy and approach
- Establishing guidelines for selecting significant controls for testing
- Selecting significant internal controls to be tested for effectiveness
- Establishing a testing plan
- Designing tests for the identified internal controls and preparing/developing the applicable audit programs.
- Meeting with external auditors to obtain feedback on test programs
- Performing tests of effectiveness for the selected internal controls and documenting the results
- Providing observations and recommendations for management’s consideration in maintaining internal controls over financial reporting
- Identifying internal control deficiencies and gaps
- Discussing and obtaining agreement with management with respect to the test results and noted deficiencies/gaps
- Meeting with external auditors to obtain feedback on results
- Providing recommendations for process improvement, as applicable
- Creating and implementing ongoing testing mechanisms that function on a real-time basis
Why should I engage Brown
Smith Wallace?
Our team of knowledgeable professionals is committed to providing the highest level of service possible, which means we work very closely with you and apply the latest risk management techniques to your situation.
Extensive experience, paired with our acumen for identifying hidden value allows us to make A Measurable Difference™™ for each and every one of our clients.
Our services are designed to meet your business’s specific needs relative to your goals and your budget, and provide peace of mind about regulatory compliance.
The Brown Smith Wallace advantage includes:
- A cost effective method for managing your Sarbanes-Oxley project.
- A successful track record of managing projects within budget and helping organizations to regain control of Sarbanes-Oxley projects.
- Significant Sarbanes-Oxley, internal control and industry knowledge and experience.
- A commitment to communication and knowledge transfer.
- National and international reach.
- A high caliber of professionals at competitive fees.
What else should I consider?
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