ICHIYAMA ACCOUNTING OFFICEJapanese CPA · Ginza, Tokyo

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ADVISORY

Internal control design & implementation

Develop approvals, reconciliations, access rules and records suited to the organization, so controls work in daily operations.

01 / WHAT WE DO

Scope & purpose

Understand the actual workflow and risks when one person both prepares and approves, or policies exist without evidence of checks. Design practical controls around staffing and system constraints.

02 / PROCESS & HANDOFF

How the work progresses

Process overview
  1. Identify significant risksRisk and control map with priorities
  2. Design workable controlsResponsibilities, procedures and control documentation
  3. Pilot and refineOperating review results and revised procedures

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

01

Identify significant risks

Review cash, revenue, purchasing, inventory and closing workflows, existing approvals and records. Set priorities for errors and fraud risks.

Output / next handoff: Risk and control map with priorities

02

Design workable controls

Define preparers, approvers, checks, system permissions and retained evidence. Consider feasible alternative checks for small teams and embed them in procedures.

Output / next handoff: Responsibilities, procedures and control documentation

03

Pilot and refine

Explain the procedures, test implementation, review approval and reconciliation records and address exceptions.

Output / next handoff: Operating review results and revised procedures

03 / DELIVERABLES

Deliverables & their use

  • Process flows and risk-control mapping
  • Roles, check procedures and record templates
  • Pilot results and review priorities

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 your current challenges, available records, team and systems, and desired timing. We confirm priorities, deliverables, responsibilities, schedule and fees before starting. Ongoing advice and periodic reviews can be included within an agreed scope.

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