ICFR is not a policy binder. It is the set of controls that make the numbers in the financial statements defensible when a board, an auditor or the FRC asks how they were produced.
Nigerian public-interest entities and many regulated firms now have to attest to internal control over financial reporting. We design the control framework, map it to the close, document who owns each control, and walk management through the evidence an auditor will ask for.
The work sits between finance, internal audit and the process owners. We do not drop a COSO slide. We build the walkthroughs, the deficiency log and the remediation plan that actually gets signed. Engagements run from the Abuja office with the people who own the ledgers.
What is included
- ICFR framework design aligned to COSO and FRC guidance
- Process walkthroughs, risk and control matrices
- Management testing and deficiency evaluation
- Remediation plans and evidence files for the auditor
- Training for control owners and the finance team