Engagement
Internal control walkthrough
Documented walkthroughs of cash, purchasing, and sales cycles with practical findings your board can act on.
¥95,000 per fieldwork day
Request an engagement letter
Purpose of the walkthrough
Before or between annual audits, many entities want a clearer picture of who approves payments, how invoices enter the ledger, and whether inventory movements leave a trail. This engagement maps those steps with the people who perform them and records gaps with voucher references.
Scope
We typically cover cash disbursements, cash receipts, purchasing, and sales cutoffs over one to three fieldwork days. You receive a letter describing observed controls, exceptions noted, and suggested remedies ranked by urgency — not a formal opinion on internal control effectiveness unless the engagement letter expands the scope.
Who should be present
Bookkeepers, the person who signs payments, and someone who can open warehouse records should be available. Walkthroughs stall when only a manager summarizes procedures without showing live screens or paper files.
Fees
Billed at ¥95,000 per fieldwork day plus drafting time for the letter. Travel within Kumamoto Prefecture is included.