Overview
- Behunin & Associates works with a long-standing client in the wholesale fuel distribution and retail market to provide annual planning, systems scoping, control documentation, and testing workpapers.
- The role has expanded from IT controls into broader SOX responsibility and board reporting assistance.
Before this project began, the company did not have personnel with the skillset to audit application or IT general controls and the control environment needed improvement.
Behunin & Associates has supported our client’s Internal Audit department for over a decade, delivering recurring IT general control and application-control services that include annual planning, audit program updates, system scoping, and coordination with IT and external auditors. Over time, the engagement has expanded into broader SOX responsibilities and support for reporting to the board.
How has the long-term support engagement developed?
Our continuity of staffing and process knowledge improves our efficiency and reduces the burden on company personnel.
The engagement began as co-sourcing with the Internal Audit department to support the SOX IT General and Application control procedures. It has since expanded beyond IT controls to also support Business Process audit procedures and reporting to the board. That broader role reflects trust developed over years of consistent delivery.
Our familiarity with the client’s systems, processes, and people lets us deliver faster, reduce rework, and helps them to present clear, audit-ready materials to leadership and external auditors.
What value did our work bring to the client?
- Continuity of staffing and process knowledge improves our efficiency and reduces the burden on company personnel.
- Completed testing of controls on time and with a high-level of attention to detail.
- External auditors are able to rely on the work performed leading to further efficiencies for the Company
- Shifting responsibility for internal audit procedures to B&A allows company personnel to focus on other tasks and the company gets the benefit of having expert practitioners performing the work.
If you need a partner who can scale from ITGC work to broader SOX and board reporting, Behunin offers continuity and practical, audit-ready support. Contact us to discuss long-term models that match your needs.