Audit

External Financial Audit

Based on International Standards on Auditing (ISAs), we perform audits of separate and consolidated financial statements prepared in accordance with full International Financial Reporting Standards (IFRS), IFRS for SMEs, or other applicable financial reporting frameworks.

Special and Project Audits

Audits of programs and projects funded by multilateral organizations, government entities, and non-profit organizations, including the audit of financial statements or financial information of the project, the evaluation of compliance with agreements, expense eligibility, procurement, internal control, and resource execution.

Review of Interim Financial Information

Reviews of interim financial statements prepared for quarterly, semi-annual, or other periods shorter than the financial year, in accordance with applicable International Standards on Review Engagements.

Internal Control, Risk Management and Compliance

Evaluation of the design and effectiveness of controls.

Identification of operational and financial risks.

Control environment assessment.

Critical process review.

Compliance evaluation.

Recommendations to strengthen governance and operational efficiency.

Internal Audit Outsourcing and Co-Sourcing

Full or partial provision of the internal audit function, in accordance with the Global Internal Audit Standards of the Institute of Internal Auditors, as part of the International Professional Practices Framework, and international best practices.

Assurance on Non-Financial Information

Independent assurance on information other than financial statements, including performance indicators, compliance information, and operational and management information.

Agreed-Upon Procedures and Other Related Services

Agreed-upon procedures regarding financial information.

Verification of eligible expenses and budget execution.

Performance of agreed-upon procedures on financial, administrative, and operational information.

Verification of compliance with contractual clauses and specific regulatory requirements.

Performance indicator verification.

Application of agreed-upon procedures regarding specific processes requested by national and international organizations.

Physical inventory observation.

Fixed asset and Property, Plant, and Equipment verification.

Certifications and special reports required by regulatory entities or funders, in accordance with applicable procedures and requirements.