Control Transformation and Assurance (CTA)

Strengthening of internal control management models

The main purpose of Deloitte’s CTA solutions is to help organizations structure and strengthen the business environment, considering internal control management models to maximize company value.

These are based on the practices and methodologies considered best by the market, together with a vast set of tools and analytic capacities to help companies deal with the most diverse business challenges.

Strengthening of the Internal Control Structure

In an increasingly complex environment, internal controls should be strong and well implemented in order to ensure integrity, confidentiality and availability of company information and systems. Deloitte can help mitigate the risks associated with business processes, projects and information systems.

Deloitte solutions in this area include:
  • Transformation of internal controls;
  • Review of processes focusing on risks and controls;
  • Development of an internal control framework;
  • Implementation of internal controls;
  • Definition and documentation of policies and procedures.

Sustainability Consulting

Monitoring of socio-environmental risks and internal controls:

  • Project management;
  • Internal auditing of management processes;
  • Environmental, social, health and occupational safety due diligence;
  • Preparation and verification of greenhouse gas inventories;
  • Support in preparing projects related to the carbon market (Clean Development Mechanisms – CDL).

Contract Adherence

Organizations are increasingly outsourcing their processes and seeking business partners to achieve their objectives. These relationships are governed by financial and legal agreements that are often inadequately monitored. The lack of control and of well-structured contracts can create operating, strategic or financial risks, damaging the brand and causing a significant loss of income.

An adequate contract risk and compliance (CRC) process can help organizations identify and manage risks and mitigate them properly. In addition, it can optimize the relationship with other entities to improve business processes, maximize income, manage costs, correctly address identified risks, strengthen relations and increase corporate performance.

Internal Audit

An internal audit is an independent monitoring and consulting activity designed to add value and improve an organization’s operations. It can help an organization achieve its strategic objectives through a systematic and disciplined approach to evaluate and improve efficacy of risk management, control and governance processes.

Deloitte solutions in this area include:
  • Co-sourcing and outsourcing;
  • Internal audit planning;
  • Review of the internal audit structure;
  • Structuring of the internal audit function;
  • Technical and operational audit.

Compliance Audit

Deloitte helps organizations analyze, design, optimize and maintain internal control certification programs in a way consistent with the top-down risk approach advocated by regulators.

Deloitte solutions in this area include:
  • Compliance audit: financial integrity services (organization balance statements, costs and internal alignment), the basis for certification of controls for complying with the Sarbanes-Oxley, J-SOx and Dodd-Frank laws;
  • Certification program analysis: recommendations for updating programs, optimizing performance and obtaining better alignment with the best practices of the market.

Key contact

Alex Lelis Borges

Alex Lelis Borges

Regulatory Support & Strategic Risks leader

With more than 23 years of solid professional experience, he is a Risk Advisory partner and leader of the Regulatory Support & Strategic Risk practice at Deloitte Brazil.... More