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- Review and evaluation of internal control systems, recommendations, support and monitoring of improvements and implementation of corrective measures.
- Review of revenue, billing, disbursements and payroll tests.
- Review of documentary evidence supporting business transactions registered in the financial statements.
- Control on investments and other assets.
- Business compliance with commercial tax legislation, accounting procedures and other applicable regulations.
- Evidence of compliance with the provisions adopted by Shareholders, Board Meetings and other administrative bodies.
- Evaluation of accounting standards used, accounting estimates made by management, and financial statements submitted.
- Tests for determining the reliability of the information and controls.
- Verification of the existence of proper procedures for monitoring efficiency and provide recommendations for improvement.
- Other procedures applicable to the companies or business conditions.
- Analytical monthly review of financial information.
- Recommendations to the management for achieving greater efficiency in operations and adequate protection of the Partners and/or Shareholders Equity.
- Annual report on the rationale of the financial statements report prepared by the company board of directors.
- Report on special financial statements (before fiscal year ends) required by the business management and by official entities.
- Auditing of figures, operations, records and media.
- Summons as determined by legislation and/or company by-laws.
- Selective tests of transactions and financial statements.
- Assessment of tax other reports to be submitted to governmental agencies.
- Comments on financial statements and/or other reports as required.
- Verification of data and transactions such as tax offsets, refunds and/or tax applications.
- Review of management actions to ensure abidance to legislation and by-laws.
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