Control Testing

System Implementation Control Reviews

Perform detailed reviews of user access set up, controls over conversion of data from existing systems to the new system, and controls around program change management during the implementation and hyper-care periods. 

Internal Audit Co-sourcing

Partner with client Internal Audit (IA) departments to perform internal control projects and testing with teams that include B&A and client IA personnel.  Typically, IA staff and seniors work with B&A teams to perform engagements and create opportunities for client staff development and reduce overall costs for the client.

Sarbanes Oxley (SOX) Control Testing

Perform testing of business process, application, entity and information technology general controls in order for management to report on the effectiveness of the company’s internal controls over financial reporting (ICFR) in compliance with SOX.  Results are used by client external auditors which results in lower external audit hours and fees.

Data Analysis

Analyze data files to understand trends, unusual transactions, and potentially fraudulent activities.  Process analysis including: accounts payable and disbursements; employee time & expenses; journal entries; credit card transactions; human resources; insurance claims; inventory; payroll; user access; and vendor management.  Results of procedures are used to help support tests of controls, improve business processes and recover company assets.

Systems & Software Experience

Behunin & Associates has experience with a wide variety of Systems & Software, including: