Internal Audit evaluation and control systems

Legal auditing

The main services offered by the firm to Clients are:

• Legal account auditing;

• Voluntary auditing of fiscal year and consolidated balance sheet;

• Limited auditing of twice-yearly report and of other halfway balance sheet;

• Suitability views specified by law;

• Agreed upon Procedures (with the client)

Internal Audit

The Firm assists Clients in the internal audit procedures in order to help the company

management, to:

• Guarantee competent management of the company;

• Guarantee an accurate financial report;

• Carry out the conditions for the constant maximization of both organizational value and

efficiency;

• Set an efficient and effective system of embezzlement prevention and control

The firm assists Clients regarding the methodologies and instruments integration for an

efficient/effective control action with a constant protection of the company intern control system,

in order to Create Value, that is realized with:

• Reduction of Assets for unexpected losses: evaluating and managing risk. Analysis of

processes/risks/evaluation connections in order to identify auditing priorities and to

improve the internal system control;

• Price control reduction according to the risk: analysis approach risk based on procedures.

The procedure method allows us to evaluate the internal system and its adequacy and

functionality, which permit us to foresee the risks that can undermine and compromise

the ability of the reaching our objectives; therefore the operative environment includes

all the different company procedures.