Accounting & Internal Controls


Accounting & Internal Controls

Deloitte assists organizations in the development of integrated and strategically aligned risk management solutions for them to acquire a true risk intelligence, enabling executives to make better business decisions.

Operational Risk practices help organizations transform and exploit relationships with third parties, technologies, data, information, business processes, controls and people to mitigate their operational risks, enhancing their internal control structure and business performance.

Our solutions

Improve and strengthen internal audit functions, seeking to achieve a high level of performance, through a comprehensive and integrated solution of outsourcing, co-sourcing, technology and data analytics services.

Our solutions in this area:

  • Review and advise on AI strategy and effectiveness;
  • Outsourcing and Internal Audit co-sourcing;
  • Audit analytics;
  • Technology platforms for AI.

Internal Audit

Meet regulatory and market demandd for third parties risk management through internal control analysis, audit analytics, and specialized audit services.

Our solutions in this area:

  • Audit analytics;
  • IT Audit;
  • Audit of third-party controls.


Evaluate risks and internal controls structure for environmental certification purposes, but also to meet internal needs and adhere to the best practices in this area and regulatory bodies.

Our solution in this area:

  • Certification of Internal Controls of the CEO / CFO.

Certification of Internal Controls

Evaluate and develop values, beliefs, tone, conduct, understanding of the organization on the risk culture in the relations with  stakeholders and the implementation of the complaint channel.


Risk of Conduct

Evaluate and manage third-party risk arising from outsourcing operations, licensing, alliances and other business partnerships throughout the organization.

Our solutions in this area:

  • Assurance of trading partners;
  • Risk management in the relationship with third parties.

Advanced Relationship Risk Management

Develop processes and frameworks that include classification of common risks, communication of risk and loss events, process evaluation methods and business and IT controls, as well as appropriate tools and technologies.

Our solutions in this area:

  • Transformation of processes and internal controls;
  • Business risk strategy and governance;
  • Risk assessment, monitoring and reporting;
  • Operational integrity;
  • Management of fraud and loss prevention risks.

Transformation of Operational Risk

Implement corporate data and technology management structures to assist the board of directors and senior management in their decision-making and corporate risk oversight responsibilities.

Our solutions in this area:

  • Analysis, detection and reporting of risks;
  • Governance platforms, risks and internal controls.

Data and Technology Risk

A software asset management (SAM) program helps you reduce these risks and optimize the lifecycle of your organization's software assets.

Our solutions in this area:

  • Reduce costs (which can be reinvested in the SAM program, in a self-financing);
  • Improve your budgeting process and financial controls;
  • Increase operational efficiency;
  • Gain and maintain long-term control over software assets.

Lear more abour our SAM solutions

Software Asset Management

Key contact

Camila Boretti

Camila Boretti

Accounting & Internal Controls leader

With solid professional experience, she is currently responsible for Deloitte's Accounting & Internal Controls services in Brazil.... More