Audit & Risk

Risks? Process verification? Financial statement audits? Our aim is to provide our clients with high-quality solutions.

From analysing governance and internal control systems through to audit procedures, we help you identify, assess and manage business risks and verify processes, whilst ensuring regulatory compliance and operational security.

We offer a comprehensive overview of audit and risk management services, along with the expertise to work in partnership on your specific needs.

Audit

Audit

Statutory audit

To be able to express an opinion on the financial statements, the audit process requires a careful analysis of all a company’s risks, whether they stem from the nature of the business or relate to the management of internal processes.

As part of the audit procedure, it is essential to us that activities are carried out with the aim of providing added value, not only in relation to accounting and financial statement matters but also in relation to the control of business risks and the verification of the management processes that characterise the life of the company.

Our team comprises professionals registered with the Register of Auditors and with extensive experience in the sector, accustomed to carrying out all activities with the aim of adding value for the client in terms of awareness and shared knowledge.

Internal Audit

A broad, holistic view of the business environment and an in-depth analysis of the most critical areas enable us to mitigate risks and prevent breaches of rules and regulations.

Operational

We verify the adequacy, reliability and functionality of systems and procedures in relation to the size and complexity of your business.

Financial

We assist in establishing financial and accounting control procedures designed to identify any errors and/or fraud and to mitigate the risk of their occurrence.

Compliance

We ensure the effective implementation of internal control systems that comply with corporate regulations and/or applicable laws.

IT

We carry out compliance checks on the company’s IT systems, as required by company rules and/or applicable laws.

Governance

We analyse the adequacy of a company’s governance tools in relation to its strategic and sustainable development objectives and guide you through the process of updating and consolidating these tools.

Assistance in creating an action plan

We support you in identifying corporate objectives on which to build a medium- to long-term action plan and assist you in aligning and integrating the sustainability plan with the strategic plan.

Analysis of management
tools

Based on universally recognised guidelines and principles, we work with you to assess the maturity of the governance model and tools adopted, in order to identify any critical areas requiring attention.

Monitoring the plan through
KPIs

We help you build a KPI dashboard designed to systematically measure the progress and effectiveness of the identified objectives and to promptly gather the information needed to ensure the plan remains dynamic.

Compliance

We offer advisory for activities related to the implementation of the Sarbanes-Oxley Act (SOX) and the Italian law 262/2005: we work with you to define the most effective and appropriate solutions to balance risks and controls.

Development of the control
system

We can support you during the risk mapping phase and in building an internal control system, as well as in strengthening existing systems and ensuring that regulatory compliance has been implemented effectively and efficiently.

Audit of the control
system

We assist management in defining audit programmes for internal control systems and in planning tests on these systems.

Monitoring the accuracy of information

In accordance with the Italian law 262/2005, we support the designated manager in:

the preparation of company accounting documents;
the maintenance of administrative and accounting procedures;
periodic checks on their effective operation.

Internal Control

We support organizations in continuously monitoring their business processes and operations to assess the effectiveness of internal controls, identify potential risks and weaknesses, and enhance operational efficiency and governance.

Implementation

We can support you with:
• risk assessment;
• identification of relevant transaction flows;
• formalisation of accounting/operational procedures;
• definition of the risk/control matrix;
• maintenance and updating of procedures.

Assistance

We support your management team in:
• defining audit programmes for existing internal control systems;
• drawing up the audit schedule;
• implementing and executing the audit programmes.

Assurance

Where a sustainability report is prepared, we support companies in the design and implementation of internal control systems to ensure the accuracy, completeness and reliability of reported information, developing tailored control procedures and risk/control matrices.

Forensic

LITIGATION

We provide forensic accounting support to a wide range of stakeholders involved in litigation and dispute resolution. Our team assists legal counsel by reconstructing the financial history of transactions, assessing the responsibilities of boards of directors, individual board members and statutory auditors from a governance and management perspective. By combining a detailed review of board decisions with an analysis of management actions, we help identify potential areas of liability and substantiate our findings through robust documentary evidence.

FRAUD & INVESTIGATION

In the most challenging situations—those no business ever expects to face—where uncertainty and suspicion make it difficult to establish the facts, our team provides the expertise needed to reconstruct events and uncover what happened, how it happened, and why. Drawing on strong analytical capabilities and extensive accounting, financial and investigative expertise, we help management gain a clear understanding of complex situations and provide actionable insights that support informed decision-making.

Expert Reports

At the request of parties involved in legal proceedings, we prepare independent expert reports to quantify economic and financial damages, including actual losses and loss of profits. Our reports set out the relevant facts, the methodology applied and the analyses performed to support a robust and well-founded assessment of the damages incurred.

Credentials

We were appointed to carry out the statutory audit for the three-year period 2025–2027.

We were appointed to carry out the statutory audit for the three-year period 2023–2025.

We were appointed to carry out the statutory audit of the accounts of the subsidiaries for the three-year period 2023–2025 and of the group’s consolidated financial statements. In addition, we handled extraordinary merger transactions, both direct and reverse, as well as merger transactions carried out through the use of debt financing (leveraged mergers).

We were appointed to carry out the statutory audit for the three-year period 2023–2025 and the Unbundling activity.

We were appointed to carry out the statutory audit for the three-year period 2025–2027, with reference to both the annual financial statements of the Group companies and the consolidated financial statements.

We were appointed to carry out the statutory audit of the Centauria Group companies for the three-year period 2025-2027.

We were appointed to carry out the statutory audit for the three-year period 2023–2025.

We carried out statutory audit activities and issued certifications and attestations in the accounting, tax and contractual areas for public tenders and supplier registers.

Audit & Risk