GOVERNANCE
Clarify who prepares, approves and reviews.
Financial controls should match the size and complexity of the business. We help examine selected processes, identify unclear responsibilities and propose practical improvements. The focus is a workable routine, not a large policy document that no one uses.
Map the process as it operates
We discuss the actual movement of invoices, approvals, payments, journals and reports. Existing documentation is compared with the steps people follow in practice. The agreed review identifies the processes covered and the evidence available; it is not a guarantee that all weaknesses or irregularities will be detected.
Prioritise proportionate changes
Recommendations may address access rights, approval thresholds, reconciliations, exception handling or separation of responsibilities. Where a small team cannot divide every task, alternative review controls can be considered. Each recommendation should identify an owner, a practical action and the risk it is intended to address.
Test adoption and revisit
An agreed follow-up can review whether the new process has been introduced and whether supporting evidence is retained. Management remains responsible for implementing controls and monitoring their operation. Independent assurance over controls, where required, is a different engagement with its own scope.
Common questions
Can a small business benefit from controls?
Yes. Simple documented approvals and regular reviews can be more useful than complex procedures that are not followed.