Review of Internal Control

In an audit of financial statements we take into account the risks and the internal control systems of our Clients in order to define appropriate audit procedures, but not for the purpose of expressing an opinion on the effectiveness of those systems.

BDO has the ability to issue opinions and other specific similar reports on the adequacy and effectiveness of internal control systems, using for that purpose the best practices and international benchmarks (e.g. COSO methodology), thus giving a response to the needs of the Clients consistent with the highest quality standards, whether those needs arise by means of legal, statutory, regulatory requirements or on the initiative of the Clients themselves.