Internal Audit Co-Sourcing

GAP Resources is an excellent augment to your internal audit resources. We are committed to our partnerships, with highly experienced personnel able to carry out detail work and supplement your staff when your workload is heavy, resources are short, or another view would be value-added. Specifically, we can assist with:

• Top Down, Risk Based Scope Assessment - Work with client personnel to review and document a top down, risk based approach to SOx 404 scope and Internal Audit planning.
• Key Control Identification - Perform process walkthroughs. Identify business, accounting and IT application controls that support the process.
• Test Plans (both Manual and Automated) - Develop test plans including manual and automated approaches. GAP Resources can utilize and train in-house staff on the use of ACL (Audit Control Language) to assist with automated testing techniques.
• Deficiency and Improvement Evaluation - Carryout tests and identify factors that assist audit management in determining the "level" or "extent" of an audit issue. Draft the audit results in a way that helps to communicate the issue to various audit constituencies.
• IT Audit - Supplement IT Audit staff in both general IT controls and application controls reviews. Particularly adept at communicating control objectives and potential deficiencies with IT management.
• Training - We are committed to the success of our clients; we work closely with in-house staff to assist with training and mentoring when requested.