Financial Statements and Internal Control Audits

indAudit services provide audits and reviews of financial statements and reporting on internal controls in accordance with applicable professional standards. Our audits are planned to be responsive to our assessment of the risk of material misstatement based on the understanding we gain of the organization and its environment, including its internal control. We utilize this understanding to design the nature, timing, and extent of our audit procedures.

We work closely with organizations, while maintaining an objective and independent attitude, and encourage open communication during the course of our services. We also strive to provide timely communications regarding professional developments, and insights regarding matters that may affect an organization’s business.

Our assurance and advisory services go beyond merely meeting statutory requirements. We help our clients perform better. We listen to their needs, think about the business implications, and tailor the approach accordingly.

We help organisations achieve their objectives, measuring performance and managing risk. Our audit approach emphasises adding value to our clients by enhancing quality and productivity.

  • Our assurance and advisory services include:
  • Statutory audits
  • Management audits
  • Special audits specifically tailored to clients’ needs
  • Audit of public sector or donor-funded projects
  • Special reviews and investigations
  • Advice on regulatory compliance
  • Formation and monitoring of risk management strategies
  • Computer system assurance
  • Development, design, implementation and review of:
    • Accounting policies
    • Controls and systems
    • Accounting manuals
  • Advice on accounting standards and practices

Our audit approach is risk-based, flexible, business orientated, adds value and provides proactive advice with clear focus on organisational goals and objectives. We pride ourselves on our independence and the resultant objectivity. Since our audit approach is risk-based, we rapidly address the key issues that affect our clients and their financial statements and accordingly plan our audits to focus timely and sufficient attention on identified risk areas.

We emphasise strengthening of systems and controls surrounding business processes, as opposed to the traditional approach, which concentrates on the audit of financial records.

Our overall approach is guided by the following key principles, which are geared towards continuous improvement of the services that you receive from us:

  • Understanding and planning to exceed client expectations
  • Managing the engagement for effectiveness
  • Managing the engagement to maximize efficiency
  • Communicating continuously with the client
  • Effective use of technology
  • Evaluating performance to identify areas for improvement
  • Consultation with our clients to determine their needs, expectations and professional service requirements before preparing and executing appropriate client service and audit plans
  • Partners lead our audit engagement teams, drive both planning and performance, and provide our clients with meaningful advice and insights on the condition of their business

We recognize that every client is unique, requiring an audit plan tailored to its particular operations, accounting processes, control environment and financial reporting requirements. Our focus is, therefore, both industry-specific and client-specific.

Accounting Standards and Communications

To help organizations stay informed about the latest developments within the accounting profession, we offer a variety of information resources on accounting standards, financial reporting, regulatory updates, and technical trends.

Resources may include timely newsletters, special reports, and a Technical Library: We will be calling upon experienced and distinguished professionals in the accounting profession—many of whom are chartered and or certified accountants and have held positions with organizations such as PricewaterhouseCoopers, Deloitte and Ernst & Young.

International Financial Reporting Standards

Organizations all around the world are already dealing with IFRS filing requirements related to their operations and subsidiaries, many others have IFRS on their radar as regulatory developments emerge. We understand the practical issues in addressing IFRS from both a Ugandan and global perspective. Our experienced professionals work with organizations to help them address IFRS in the areas of accounting, tax, systems, and valuation.

Based on a multi-functional approach, we assist organizations in evaluating and preparing for IFRS conversions, providing support with technical accounting research, implementation activities, training and communication, and project management.