Head office requirement · on-site control testing

Internal audit scoped to what head office actually requires

When head office asks for an internal audit of the China entity, the useful answer is not a generic controls questionnaire. It is a test of the specific cycles where money moves: procurement, inventory, cash, and anything involving a related party.

  • Scoped to your control framework — we test against your requirements, not a template
  • Findings ranked and owned — each one with a named owner and a closure date
  • Tracked through to closure — we come back and re-test rather than filing the report and leaving
  • Reported in English — in a format your group internal audit function can use directly

Timing

How an internal audit cycle runs

Most clients run this annually or on head office request. The re-test at the end is the part that makes the findings stick.

Scoping

We agree which cycles are in scope and what your control framework requires of each one.

Fieldwork and testing

Control testing, sample testing and interviews, with evidence retained for each finding.

Reporting and re-test

Findings issued with severity and owners, then re-tested after the agreed remediation period.

Scope of services

What the work actually covers

Written out in detail on purpose. If you are comparing firms, this is the list to put side by side with theirs.

Deliverables

What lands on your desk

Internal audit report in English

Scope, methodology, findings and severity, written for your group internal audit function.

Finding register

Every finding with its evidence, an owner, a remediation action and a target date.

Control gap analysis

Where the current control design does not meet what your framework requires.

Risk ranking

Findings ranked by likelihood and impact, so remediation effort goes where it matters.

Remediation tracking

A follow-up schedule, and a re-test once the agreed date has passed.

Investigation report where needed

For focused investigations, a report written to a standard that can be used if the matter escalates.

Process

From first email to finished work

01  You send the basics

Entity type, what has been requested, and when it is due. One email is enough to start.

02  Scope and fixed fee

We come back within one business day with a written scope, a fixed fee and dates.

03  Documents and fieldwork

One document request list. We work from it, and visit site only where the work genuinely needs it.

04  Delivery and follow-through

Signed output in English or bilingual, plus support through whatever filing follows.

Fees

How we price it

Fixed, in writing, before fieldwork starts. The drivers below are the ones that actually move the number — we tell you which of them apply to you in the first reply, not after you have signed.

  • Entity size, number of bank accounts and transaction volume
  • Whether prior-year figures are audited or management-prepared
  • Reporting language: English, Chinese, or bilingual
  • Whether group reporting requires a GAAP reconciliation
  • How much of the bookkeeping we have to rebuild first

FAQ

Questions about internal audit

Can you work to our group internal audit methodology?

Yes. Send us the methodology or the control matrix and we will scope the work to it, including using your severity definitions and reporting format.

Do you re-test after remediation?

Yes, and we recommend it. A finding that is never re-tested tends to reappear. The re-test is quoted as part of the engagement, not added later.

Can you investigate a specific suspicion?

Yes. Focused investigations are scoped separately and the evidence is preserved carefully, because these matters often end up in front of lawyers or the police.

Is the report in English?

Yes. We can also present findings to your local management in Chinese while keeping the written report in English for head office.

How is this different from the statutory audit?

The statutory audit is about whether the financial statements are fairly stated. Internal audit is about whether your controls work. They are different questions and we keep them separate.

Tell us which cycles are in scope.

Send us your control framework or just the cycles you are worried about. You will get a written scope and a fixed fee within one business day.