ICHIYAMA ACCOUNTING OFFICEJapanese CPA · Ginza, Tokyo

ADVISORY

IT control design & implementation

Connect accounting processes and systems with practical controls over access, changes, operations and data processing.

01 / WHAT WE DO

Scope & purpose

Address excess permissions, undocumented changes and undetected interface errors. We cover IT general controls and application controls relevant to accounting, prioritizing significant risks.

02 / PROCESS & HANDOFF

How the work progresses

Process overview
  1. Scope the systems and risksSystem and data flow map with risk priorities
  2. Design the proceduresControl list, responsibilities and operating procedures
  3. Test and establish routinesPilot records, improvements and review plan

Illustrative workflow. The scope and deliverables are agreed for each engagement.

01

Scope the systems and risks

Review accounting processes, applications, interfaces, policies and existing evidence. Identify systems affecting financial reporting.

Output / next handoff: System and data flow map with risk priorities

02

Design the procedures

Clarify accounting, IT and vendor roles. Cover access requests and reviews; change approval, testing and migration; jobs, backups and incident recovery; input checks, calculations, interfaces and exception handling.

Output / next handoff: Control list, responsibilities and operating procedures

03

Test and establish routines

Pilot access or system changes, inspect approval and reconciliation records, address gaps, and plan staff guidance and periodic review.

Output / next handoff: Pilot records, improvements and review plan

03 / DELIVERABLES

Deliverables & their use

  • Access and change management rules
  • Operational and data reconciliation procedures
  • Implementation evidence and periodic review plan

The package links figures and conclusions to source information and review records. Its precise contents are agreed for the engagement.

04 / DISCUSS YOUR NEEDS

Getting started & engagement conditions

Tell us about the systems, internal team, service providers, current issues and desired timing. Ongoing access reviews, change evidence checks and improvement tracking can be included. System replacements and organizational changes may require a combined review of processes and IT controls.

The contracting entity and delivery team will be identified in our proposal. Depending on the engagement, the contracting entity may be ICHIYAMA ACCOUNTING OFFICE or 株式会社CP ARCS, of which Manabu Ichiyama is Representative Director.

LET’S TALK

Let’s work out your next step.

You do not need a finalized brief. Start with the challenge or the work you would like to entrust.

Discuss your needs