Our Services
Audits of Financial Statements
Audits of Internal Controls
Other Assurance Services
Financial Reporting Advisory
Systems and Process Assurance
Internal Audits
Risk and Regulatory Advisory
Sustainability Services

Systems and Process Assurance

The Systems and Process Assurance team provides services related to systems and processes, including business processes and IT management processes. Based on past records and experience amassed in internal control audit compliant with US and Japanese internal control regulations, PricewaterhouseCoopers Aarata caters to clients’ diverse internal control process and IT utilisation needs.

Key Service Areas

Internal control services compliant with Section 404 of the US Sarbanes-Oxley Act or the Financial Instruments and Exchange Act.

  • ・Review of general IT controls and controls review of operational and IT processes
  • ・Preparatory services for the introduction of J-SOX or Section 404 of the US Sarbanes-Oxley Act, and services to help improve and maintain processes (optimisation)

Services related to information security

  • ・Reviews of information security policy and administrative procedures, Information security review around computers, database and network, Information security audit and support for attaining ISO 27001 certification

Third-party assurance and other assurance services

  • ・Reports based on the US Statement on Auditing Standards (SAS) 70 or JICPA Auditing Standards Committee Statement. No. 18
  • ・AICPA/CICA Trust services

Data application services

  • ・Implementation of Computer Assisted Auditing Techniques (CAATs), and Data quality review
  • ・XBRL-compliant advisory services

Review of compliance with other laws and regulations

  • ・Financial Inspections Manual, Laws Regarding the Protection of Personal Information, Business Continuity Plan/Disaster Recovery Plan
  • ・Review of Proprietary Trading Systems and Support for Privacy Mark certification

Audits of IT systems and controls upon mergers and acquisitions

Pre- and post-introduction review of information systems and IT governance

Project evaluation services