Audits of Internal Controls

We deliver internal controls audit in accordance with Section 404 of the US Sarbanes-Oxley Act (SOX), Financial Instruments and Exchange Act (J-SOX), and other laws and regulations as independent auditors.

Key Service Areas

Internal controls audits in accordance with

• Financial Instruments and Exchange Act (J-SOX)
• Section 404 of the US SOX
• Other laws and regulations

Third-party assurance and other assurance services

• Internal controls audit of service organizations in accordance with JICPA Auditing
  Standards Committee Statement 18, U.S. Statement on Auditing Standards [SAS] 70 and other relevant standards
• Trust services (SysTrust, WebTrust)
• Agreed-Upon Procedures

Internal Control Optimization (ICO) advisory service