We specialize in assisting management with the design, documentation, and testing of internal controls over financial reporting as required by Section 404 of the Sarbanes-Oxley Act of 2002. We have been performing this service since the initial requirements were enacted. Our process incorporates an in-depth understanding of the COSO 2013 framework. We provide the expertise and resources necessary to assist in the preparation of written process narratives, control matrices, and related flowcharts. We also provide assistance with internal testing of controls including all planning, risk assessment, sample design, evidence gathering, and reporting results to management and the Board of Directors.