The standardisation of controls must give priority to an approach basing its effectiveness on:
> understanding the industrial and strategic context in which the Client operates;
> identifying the risk factors linked to the systems of internal controls;
> intervening decisively on the risk factors without wasting resources;
> working constantly with the Client, breaking down the work into several phases, without burdening the workings of the internal structures of the Company;
> constant and direct contact with the Management to best define the risk factors, anticipate critical issues, and to give practical and incisive recommendations to resolve organisational shortcomings and a possible lack of controls.
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