Operational Audit and Evaluation of Internal Procedures

The tests and assessments go beyond accounting and financial activities of the company, representing a wide scope of activities on internal controls and operational routines aiming at assessing, from a critical point of view, their work and the purpose and effectiveness of each procedure. Such tests may be developed in specific areas or in the general context of company environment and may be even directed towards fraud prevention and detection.

In that sense, operational audit comprises assessment and control of all areas of the company, which impact interfere directly on the financial statements

Financial statements

The purpose is to express a formal opinion on the adequacy, in all relevant aspects, of the financial situation and the results of the operations reflected in the financial statements of an entity, whether they are published or not. The tests are performed according to Audit Standards, observing the accounting principles adopted in Brazil.

Fiscal and Tax Audit

Its purpose is to assess proper compliance with the main tax requirements, such as: PIS, COFINS, ICMS, IPI, CSLL, INSS, ISS and more, as well as assessing the ancillary obligations, which comprise information conveyed to inspections agencies, such as: SPED Fiscal; SPED Contributions; GIAS (ICMS Information and Calculation Sheet); DCTF (Statement of Federal Tax Debits and Credits); DIRF {Statement of Income Tax Withheld); ECD (Digital Bookkeeping); ECF (Tax Bookkeeping); and others.
The work aims at identifying any inconsistencies or non-conformities with the purpose of preventing tax contingencies.

Labor and Social Security Audit

The purpose is to assess the regulatory procedures practiced by the company regarding labor and social security, with the purpose of safeguarding the company from any social security contingencies and labor claims. The work aims at certifying the internal controls maintained in the area with the purpose of avoiding unnecessary risks with possible fraud or misappropriation, thus, ensuring, greater safety for the company.

Audit and Consulting in Public Entities

We highlight in this area the review of the financial statements required by inspection agencies, where the legality of budgetary and financial transactions are observed.
It is also included in that context follow up in the preparation of the Budget Guidelines Law (LDO); Annual and Multiyear Budget Law, as well as the review of compliance with requirements of the Fiscal Responsibility Law, Bidding and Contract Law and other Public Administration legislation in Federal, State and Municipal levels, and their respective Courts of Auditors.

Specific Audit in Regulated Companies

Our company is duly accredited with the National Electrical Energy Agency - ANEEL. Thus, we perform audit works, jointly with technicians from that Agency, in electrical energy generation and distribution companies regulated by that Agency. We emphasize the following specific audit works performed with companies regulated by ANEEL, such as: Audit of financial statements (Corporate and Regulatory Balance Sheet); Changes in Property, Plant and Equipment and Recommendation Report; Asset Control Report - RCP; Energy Efficiency Programs - EE; Technological Research and Development in the Electrical Energy Sector - P&D, and A Portion Item Variation Offsetting Accounts - CVA.

Business and Acquisitions Audit (Due Diligence)

The purpose is to thoroughly establish all business situations involving mergers and acquisitions of companies. Checking and providing information to buyers of interested parties regarding the potential realization of corporate assets, knowledge of contingent liabilities and the expectation of future profitability of the company.

Systems Audit

Aimed at assessing the degree of reliability of the computer system of the company and the quality of the information generated for accounting, tax and management purposes.

Tax Consulting

Aimed at assessing the calculation of taxes, identifying the application of tax standards and effective tax rates to check the appropriateness of tax credits taken and incurred tax debits, as well as to identify non-conformity situations, aiming at adjusting the procedures according to effective standards or jurisprudences. Follow up of ancillary obligations and proper submission of digital files to inspection agencies.
We also operate in tax planning, aiming at providing guidance regarding the best taxation form, compatible with the size and core activity of the company, avoiding any excessive and unnecessary taxation.

Corporate Consulting

We assist in corporate restructuring, with planning and execution of succession projects, which include creation of companies (including Holding companies) and processes of merger, split-off and incorporation of companies.