Working method

Our methodology begins with the establishment of normative process descriptions for the processes within the scope of our work activities.

By performing risk analysis, we identify the risk areas within these processes that may disrupt the reliability of information processing. For each risk area, we formulate measures that can mitigate the consequences of the occurrence of these risks. Together, these measures comprise the normative framework (SOLL position) that is used as a yardstick for the testing and/or improvement of internal controls.

The actual situation (IST position) within the organization is then measured against this yardstick, generally resulting in a summary of the differences. Analysis of these differences and the associated risks may lead to acceptance or to proposals for improvement.

A plan can be drawn up on the basis of this for the way in which improvements can be implemented within the organization and in which buy-in can be created for the actual execution of what is agreed to. The KEY Group can also take care of the actual implementation and safeguard the internal control within the organization.

For the performance of this process, the KEY Group uses the steps below. This normative framework indicates how the steps should be taken in an ideal world in order to actually achieve integrated and structural solutions.

By reporting the results of the data analysis using this methodology as much as possible, effective communication within one's own organization is increased in order to get the "sponsorship" of senior management with which true changes can be achieved.