An AIS Report focuses on the health, controls, and integrity of the entire financial data process. It provides structured output confirming that transactions are accurately processed, systems are secured, and internal controls are functioning as designed.

Financial statements report the results (P&L, Balance Sheet). AIS reports report on the process (audit trails, control effectiveness, user access), providing the necessary assurance that the financial results are reliable .

MIS Reports are forward-looking and strategic (What to do next?). AIS Reports are backward-looking and control-focused (Was the process correct?), ensuring compliance and data validity.

They are critical for audit readiness, fraud prevention, and maintaining regulatory compliance (e.g., SOX, local corporate governance requirements). They guarantee the accuracy of data flowing through the GL .

Yes. We are proficient in extracting, analyzing, and reporting on data from major systems, including SAP, Oracle, NetSuite, Dynamics 365, QuickBooks Enterprise, and Xero.

By providing pre-vetted, comprehensive reports on internal controls and system integrity, we drastically reduce the time external auditors spend on testing your IT and accounting environments.

Yes. We specialize in producing reports that validate the complex logic and allocation entries related to WIP, COGS, and IFRS 15/ASC 606 revenue recognition, ensuring calculations are compliant.

Yes. We structure our control reporting to meet the requirements of regulators and auditors across the USA, Canada, UK, Australia, and the EU, adhering to best practices for system control testing.

This report provides an itemized check of the system's ability to maintain data accuracy, primarily by reconciling subsidiary ledger balances (e.g., A/R, A/P) to the General Ledger balance .

We require read-only access to your ERP/GL transaction tables, user access logs, and the defined internal control matrix documentation .

By analyzing transaction audit trails and user activity logs, we identify patterns such as unauthorized journal entries, unusual access times, or segregated duties violations that are common red flags for fraud.

AIS reports provide objective evidence to the audit committee or board that management's stated internal controls are operating effectively in the financial system environment .

Yes. We offer specialized extraction and report-building services for legacy systems, focusing on mapping custom tables to required standard control reports.

The outcome is a set of documented assurance statements certifying that financial transactions are complete, valid, authorized, accurate, and properly classified within the system .

We generate reports that confirm the consistent application of accounting policies within the system (e.g., depreciation method, inventory valuation), which is essential for IFRS/GAAP compliance.

Our reports directly address SOX 404 requirements by documenting and testing the design and operating effectiveness of IT General Controls (ITGCs) and relevant Automated Business Process Controls.

Yes. We align our control testing and documentation to comply with local requirements, ensuring the framework is tailored to the specific jurisdiction.

We focus on access reports that document and confirm restricted access to PII and customer data within the financial system, verifying that data masking or anonymization controls are functioning.

We generate reports that confirm the base data used for tax calculations (e.g., VAT/GST on sales, WHT on payments) is accurate and consistently applied across all relevant transactions.

We provide reports verifying the integrity of inter-company transaction data and the cost allocation methodologies within the GL, which are critical inputs for transfer pricing calculations.

Yes. We structure reports to validate input data for statutory reporting, focusing on sales, purchase, and payroll data integrity required for local tax filings.

This Monthly report tracks the completion and sign-off of all critical system tasks (e.g., sub-ledger closures, reconciliations, manual adjustments) required before the GL is officially closed.

Yes. We provide specialized reports that track and monitor high-risk expenses (e.g., gifts, entertainment, customs payments) for compliance with anti-bribery regulations.

We reconcile the detailed Fixed Asset Register to the GL control accounts and verify that depreciation and amortization are calculated according to the client's documented policy.

Yes. We can generate a Control Matrix Report that explicitly links your core processes (e.g., Procure-to-Pay) to the specific system controls we are testing and reporting on.

This report confirms that all consolidation entries (e.g., inter-company eliminations, currency translation adjustments) have been performed correctly and completely in the system.

We provide assurance on the financial data used for ESG metrics (e.g., CapEx related to green initiatives, costs of compliance) by applying standard AIS controls.

The Yearly AIS report provides the conclusive, aggregated documentation needed to demonstrate effective internal controls for the entire fiscal year to external auditors and regulators.

Yes. We reconcile payroll data between the payroll system and the GL to ensure that all wages, withholdings, and tax liabilities are accurately recorded.

We generate a report detailing all unscheduled downtime, verifying that compensating manual controls were properly executed and subsequently reviewed when the system was back online.

Yes. We check the customer master file for consistent terms, valid tax identification numbers, and accurate credit limits, all of which impact financial reporting.

This report reviews the vendor master file for duplicate entries, unauthorized bank detail changes, and missing tax information, mitigating the risk of payment fraud.

We enforce a common set of AIS control reports and definitions across all global entities, ensuring all subsidiaries follow the same procedures for system control testing.

We focus on the application-layer security controls within the ERP (access, configurations) that interact with the cloud infrastructure .

We generate reports testing transactions against the expenditure matrix, flagging purchases or approvals that exceeded a user’s designated authorization limit.

We act as a liaison, providing the auditors with all pre-prepared, verified AIS reports (e.g., SOD, Access Logs, Control Tests), streamlining their fieldwork and reducing client disruption.

Yes. After initial reports identify deficiencies, we track the status of the remediation efforts, ensuring the fixes are implemented correctly and generating post-fix reports to prove effectiveness.

While we do not perform technical penetration testing, we work closely with your IT security team, ensuring the financial data used for the test is secure and the results are integrated into our control reports.

We perform walkthroughs and detailed sample testing on automated controls, ensuring they operate without manual intervention and produce the expected results (e.g., verifying the three-way match logic)  .

This report verifies that all changes to the financial system were documented, tested, approved, and authorized according to the formal change management policy, a key ITGC requirement.

We report on the financial system's ability to maintain data integrity during backup/restore cycles, ensuring that no data corruption occurs.

A comprehensive review and testing of ITGCs are typically required Yearly for external audit assurance, with Half-Yearly internal reviews being best practice.

This report documents all SOD conflicts identified and the official compensating controls (manual review procedures) implemented to mitigate the risk.

Yes. During the transition phase, we run parallel AIS reports on both the old and new systems, providing assurance that the data conversion and new system controls are effective .

If data from a non-financial system (e.g., inventory tracking, project management) is fed to the GL, we report on the security and integrity controls of that specific interface.

This is a Yearly summary report delivered before the external audit, confirming that all required documentation, reconciliations, and control reports are complete and signed off internally.

Yes. We manage the generation of all data and reports requested by your internal audit department, ensuring their needs are met efficiently and securely.

After every major patch or update, we run a set of Post-Implementation Verification (PIV) reports to ensure no system control or reporting logic was unintentionally altered.

This report documents the testing of specific automated controls embedded within the financial application, such as input validation or calculation integrity checks.

Yes. As a Yearly deliverable, we provide a formal certification report summarizing the key findings and providing our assurance over the effectiveness of the system controls tested.

Daily reports focus on critical transaction monitoring, unauthorized access attempts, and control total verification for large interfaces (e.g., point-of-sale systems) .

Companies in high-volume environments (e-commerce, retail) or those with heightened fraud risk, requiring immediate alerts on system anomalies.

Weekly reports include detailed Suspense Account Tracking, GL/Sub-Ledger Reconciliation Summaries, and a summary of all high-risk user activities.

It allows for the timely investigation and clearance of reconciling items and control exceptions, preventing a massive build-up at month-end.

Month-End Control Certification. Deliverables include the final GL Balance Integrity Report, End-of-Period User Access Review, and the full Financial Close Checklist sign-off report .

It provides the evidence that the GL was closed with functioning controls, directly supporting the reliability and accuracy of the Monthly financial statements.

Quarterly service includes the comprehensive Segregation of Duties (SOD) Analysis, a deep-dive review of master data changes, and compliance checks against regulatory deadlines.

Mid-Year Control Audit. This involves formal testing of application controls and ITGCs, similar to a lighter version of the annual audit preparation.

The full Year-End Audit Readiness Package: ITGC Certification, Control Deficiency Summary, Final SOD Report, and all supporting documentation for the external auditors.

AIS reports are typically delivered within 1 to 2 business days after the GL data is finalized, as they rely on the post-closing balance data.

Yes. We work with your risk profile to define the materiality thresholds (e.g., $5,000 for journal entries) above which transactions are flagged for review.

Yes. We maintain a log of all control exceptions and provide a Cumulative Control Failure Report on a Quarterly basis to identify systemic weaknesses.

Our India-based team works during times that often allow for overnight processing of your reports (USA, Canada, UK, EU), ensuring deliverables are ready at the start of your business day.

Absolutely. We tailor the frequency to the risk. High-risk checks (access logs) are Daily, while lower-risk checks (SOD) are Quarterly.

Reports are delivered via a secure, encrypted portal or directly to your designated secure email, ensuring client confidentiality.

We use highly restricted, read-only user IDs and secure connection methods (e.g., VPN, dedicated VM) provided by your IT team, ensuring we only extract, not modify, data.

We utilize specialized audit analytics software and scripting to efficiently parse, structure, and test billions of system log entries and transaction records against control rules.

Yes. If data is exchanged via API, we report on the control totals and error logs generated by the API, ensuring data transfer is complete and accurate.

Yes. We can format the clean, control-validated AIS data into a structured output (CSV, JSON, SQL scripts) ready for ingestion into your internal data warehouse.

We first establish a universal Data Mapping Standard, creating a translation layer to ensure that similar data fields from disparate systems are treated consistently in our reports.

We perform a formal review of the underlying SQL or report writer logic for critical custom reports, ensuring they pull data reliably and accurately before we rely on their output.

Yes. Our advisory service includes recommendations on optimizing GL account hierarchies, user roles, and system configurations to enhance the efficiency of future AIS reporting.

We treat the entire ecosystem as the AIS, implementing interface controls (like control totals) at every data handoff point between the integrated systems.

We provide an Access Termination Assurance report, confirming that our access credentials are immediately revoked upon completion or termination of the engagement .

Yes. We employ Robotic Process Automation (RPA) tools where appropriate to perform repetitive checks, such as matching external bank statements to GL entries, enhancing speed and accuracy.

Pricing is based on the complexity of the ERP system, the volume of annual transactions, and the required depth/frequency of control testing (e.g., Daily vs. Quarterly SOD).

We typically offer a fixed monthly fee based on the defined scope and frequency, providing budget predictability for core control reporting.

Onboarding includes a System Discovery and Control Documentation phase where we map your key processes, define the control objectives, and gain secure access to the required data logs.

Yes. We recommend starting with a paid pilot project focused on a high-risk area (e.g., SOD or Month-End Close Controls) to demonstrate our capability before full service deployment.

AIS reporting is a continuous assurance function. We recommend a minimum Yearly contract to ensure coverage for the full fiscal year and the subsequent external audit cycle .