{"id":1572,"date":"2026-09-17T08:35:27","date_gmt":"2026-09-17T06:35:27","guid":{"rendered":"https:\/\/cu-advisory.net\/?page_id=1572"},"modified":"2026-10-26T09:03:21","modified_gmt":"2026-10-26T08:03:21","slug":"internal-controls","status":"publish","type":"page","link":"https:\/\/cu-advisory.net\/en\/services\/internal-controls\/","title":{"rendered":"Internal Controls"},"content":{"rendered":"<p><section class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--link_hover_color: var(--awb-color4);--link_color: hsla(var(--awb-color7-h),var(--awb-color7-s),var(--awb-color7-l),calc(var(--awb-color7-a) - 40%));--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:128px;--awb-padding-bottom:80px;--awb-padding-top-medium:120px;--awb-padding-bottom-medium:64px;--awb-padding-top-small:112px;--awb-padding-bottom-small:56px;--awb-background-color:var(--awb-color8);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1389.44px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-font-size:16px;--awb-text-color:hsla(var(--awb-color7-h),var(--awb-color7-s),var(--awb-color7-l),calc(var(--awb-color7-a) - 40%));--awb-margin-bottom:32px;\"><p><a href=\"\/en\/#services\">\u2190 Back to overview<\/a><\/p>\n<\/div><i class=\"fb-icon-element-1 fb-icon-element fontawesome-icon fa-sliders-h fas circle-yes\" style=\"--awb-iconcolor:var(--awb-color4);--awb-iconcolor-hover:var(--awb-color4);--awb-circlecolor:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 80%));--awb-circlecolor-hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 80%));--awb-circlebordercolor:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 80%));--awb-circlebordercolor-hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 80%));--awb-circlebordersize:0px;--awb-font-size:24.64px;--awb-width:49.28px;--awb-height:49.28px;--awb-line-height:49.28px;--awb-align-self:flex-start;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:20px;--awb-margin-left:0px;\"><\/i><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-font-size:14px;--awb-letter-spacing:0.1em;--awb-text-transform:uppercase;--awb-text-color:var(--awb-color4);--awb-margin-bottom:8px;\"><p><b>HOW WE SUPPORT YOU<\/b><\/p>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-margin-top:0px;--awb-margin-bottom:24px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:16px;--awb-margin-left-small:0px;--awb-margin-top-medium:0px;--awb-margin-bottom-medium:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:72;line-height:1.25;\">Internal Controls<\/h1><\/div><div class=\"fusion-text fusion-text-3 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-font-size:20px;--awb-text-color:hsla(var(--awb-color7-h),var(--awb-color7-s),var(--awb-color7-l),calc(var(--awb-color7-a) - 30%));--awb-margin-bottom:0px;\"><p>Safeguard assets. Strengthen controls. Enhance processes. Improve efficiency.<\/p>\n<\/div><\/div><\/div><\/div><\/section><section class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:80px;--awb-padding-bottom:80px;--awb-padding-top-medium:64px;--awb-padding-bottom-medium:64px;--awb-padding-top-small:56px;--awb-padding-bottom-small:56px;--awb-background-color:var(--awb-color2);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:calc( 1336px + 48px );margin-left: calc(-48px \/ 2 );margin-right: calc(-48px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:24px;--awb-margin-bottom-large:48px;--awb-spacing-left-large:24px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:24px;--awb-margin-bottom-medium:40px;--awb-spacing-left-medium:24px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:24px;--awb-margin-bottom-small:32px;--awb-spacing-left-small:24px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-font-size:18px;--awb-text-color:var(--awb-color6);--awb-margin-bottom:0px;\"><p>An effective Internal Control System provides transparency over key risks and helps safeguard business processes through appropriate and effective controls. We support you in establishing, enhancing and sustainably embedding your Internal Control System.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:24px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:24px;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:24px;--awb-margin-bottom-medium:0px;--awb-spacing-left-medium:24px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:24px;--awb-margin-bottom-small:40px;--awb-spacing-left-small:24px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-bottom:24px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-margin-top-medium:0px;--awb-margin-bottom-medium:24px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:24;line-height:1.25;\">What We Deliver<\/h2><\/div><div class=\"fusion-text fusion-text-5 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-text-color:var(--awb-color6);--awb-margin-bottom:0px;\"><ul>\n<li><span style=\"letter-spacing: 0.24px; background-color: rgba(0, 0, 0, 0);\">Design, enhancement and assessment of Internal Control Systems (ICS) in accordance with COSO Internal Control, COBIT and IDW PS 982.<\/span><\/li>\n<li>Implementation of group-wide Internal Control Systems in (international) environments, including overall project leadership.<\/li>\n<li>Assessment of existing structures and development of the Target Operating Model, including definition of the underlying methodology.<\/li>\n<li>Facilitation of fit-gap analysis workshops, identification of key process steps and weaknesses, and definition of appropriate controls and remediation measures.<\/li>\n<li>Development and alignment of Risk and Control Matrices (RCMs).<\/li>\n<li>Design and delivery of training sessions and workshops for various stakeholder groups.<\/li>\n<li>Support in the selection and implementation of suitable GRC software solutions, including definition of functional requirements, development of high-level and detailed concepts, testing and validation, as well as roll-out and user training.<\/li>\n<li>Planning and execution of risk-based roll-outs and training programs.<\/li>\n<li>Assessment of the design adequacy and operating effectiveness of controls, including the performance of quality assurance activities.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:24px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:24px;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:24px;--awb-margin-bottom-medium:0px;--awb-spacing-left-medium:24px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:24px;--awb-margin-bottom-small:40px;--awb-spacing-left-small:24px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-bottom:24px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-margin-top-medium:0px;--awb-margin-bottom-medium:24px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:24;line-height:1.25;\">Key Benefits<\/h2><\/div><div class=\"fusion-text fusion-text-6 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-text-color:var(--awb-color6);--awb-margin-bottom:0px;\"><ul>\n<li>Reduced fraud and error risk<\/li>\n<li>Improved financial reporting accuracy<\/li>\n<li>Greater operational efficiency<\/li>\n<li>Enhanced regulatory compliance readiness<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:64px;--awb-spacing-right-large:24px;--awb-margin-bottom-large:20px;--awb-spacing-left-large:24px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:24px;--awb-spacing-left-medium:24px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:24px;--awb-spacing-left-small:24px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-text fusion-text-7 fusion-text-no-margin\" style=\"--awb-content-alignment:center;--awb-font-size:18px;--awb-text-color:var(--awb-color8);--awb-margin-bottom:16px;\"><p>Ready to get started?<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat button-large button-custom fusion-button-default button-1 fusion-button-default-span \" style=\"--awb-margin-right:0px;--awb-margin-bottom:12px;--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color8);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:var(--awb-color8);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:var(--awb-color4);--button_gradient_bottom_color:var(--awb-color4);--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);\" target=\"_self\" href=\"\/en\/#contact\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Contact us<\/span><\/a><\/div><\/div><\/div><\/div><\/section><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":1537,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-1572","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/cu-advisory.net\/en\/wp-json\/wp\/v2\/pages\/1572","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cu-advisory.net\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cu-advisory.net\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cu-advisory.net\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cu-advisory.net\/en\/wp-json\/wp\/v2\/comments?post=1572"}],"version-history":[{"count":7,"href":"https:\/\/cu-advisory.net\/en\/wp-json\/wp\/v2\/pages\/1572\/revisions"}],"predecessor-version":[{"id":1667,"href":"https:\/\/cu-advisory.net\/en\/wp-json\/wp\/v2\/pages\/1572\/revisions\/1667"}],"up":[{"embeddable":true,"href":"https:\/\/cu-advisory.net\/en\/wp-json\/wp\/v2\/pages\/1537"}],"wp:attachment":[{"href":"https:\/\/cu-advisory.net\/en\/wp-json\/wp\/v2\/media?parent=1572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}