Financial and operational reviews
Why?
There are situations where a standard audit does not address the specific questions of management, owners, or investors. A review based on agreed-upon procedures (AUP) allows for a focused examination of selected key areas of an entity’s operations – precisely where doubts arise, data verification is needed, or process improvements are sought. The goal is to provide clear, objective information that supports operational and strategic decision-making.
For whom?
We work with:
- management boards and business owners seeking independent confirmation of specific data or processes,
- finance and controlling departments analyzing margins, costs, payroll, or operational efficiency,
- entities preparing for transactions, restructuring, or business optimization,
- organizations wishing to assess selected areas of their internal control systems,
- clients who do not require a full statutory audit but expect a tailored, focused review.
How?
We design each AUP review individually – together with the client, we agree on the areas to be analyzed and the scope of procedures, focusing on what is critical to the entity’s operations. Our work is precise, discreet, and time efficient. The final report includes a detailed description of the procedures performed and the review findings, without providing opinions or assessments.
Our support includes, among others:
- reviews of areas raising concerns about their accuracy (e.g., payroll calculations, customer group margins, inventory settlements),
- analysis of selected operational and financial processes for efficiency and compliance with internal procedures,
- identification of potential irregularities and areas needing improvement,
- assessment of selected elements of the internal control system,
- preparation of a report containing a description of procedures applied, observations, comments, and recommendations.
