DRIVING YOUR
INTERNAL CONTROL JOURNEY FORWARD
Managing risk. Enhancing compliance. Building trust.
OUR
SERVICES
RISK MANAGEMENT AND INTERNAL CONTROLS DESIGN
NI 52-109 AND SOX COMPLIANCE & INTERNAL AUDIT SUPPORT
POLICY AND BUSINESS PROCESS DOCUMENTATION
TRAINING & CONTROLS AWARENESS PROGRAMS
Drive Operational Efficiencies, Enhance Business Value and Manage Risk
Mitigating risk starts with control. At the core of every resilient organization is a strong system of internal controls. As Internal Controls Consultants, we partner with you to proactively identify, assess, and strengthen the systems that protect your business so you can operate with confidence and achieve strategic goals with reduced exposure to risk.
Risk Management and Internal Controls Design
We evaluate your existing control environment to identify gaps, inefficiencies, or redundancies. Our consultants benchmark your controls against industry best practices and regulatory expectations, then help you design or refine controls tailored to your risk profile and operational needs.
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Services include:
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Control design and risk / control matrix creation
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Preventive and detective control design
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Control gap analysis and remediation planning
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Segregation of duties (SoD) reviews
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Standardization across business units or subsidiaries
Client Value: Clear visibility into risk exposures, improved decision-making, and stronger overall control environment.
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​Benefits:
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Enhanced operational efficiency
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Reduced risk of fraud and financial misstatements
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Improved audit readiness
Policy and Procedure Documentation
Clear and consistent documentation is essential to operational control and regulatory compliance. We develop comprehensive documentation that is aligned with your risk profile, industry requirements, and internal governance expectations.
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We help with:
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Corporate policies (e.g., Code of Conduct, Delegation of Authority, Anti-Fraud)
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Financial and operational procedures (e.g., Procure-to-Pay, Order-to-Cash)
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Internal control manuals and testing protocols
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Compliance documentation for NI 52-109 / SOX readiness​
Client Value: Stronger audit readiness, increased clarity across teams, and standardized governance practices.
Internal Audit Support
Our consultants act as an extension of your internal audit team, delivering flexible, high-impact audit support tailored to your business size, industry, and regulatory requirements.
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Audit Support Services Include:
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Annual audit plan development
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Process walkthroughs and documentation
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Control testing (design and operational effectiveness)
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Audit reporting and remediation follow-up
Client Value: Scalable audit capacity, reduced burden on internal teams, and independent assurance aligned with IIA and COSO frameworks.
NI 52-109 and SOX Compliance Support
For publicly traded companies, NI 52-109 and Sarbanes-Oxley (SOX) compliance is a critical mandate. We help you navigate its complexities by designing effective control frameworks, documenting control processes, and testing controls for operating effectiveness.
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Services include:
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Control walkthroughs and documentation
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Testing for design and operational effectiveness
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Remediation planning and monitoring
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Reporting aligned to audit committees and external auditors
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We help you:
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Evaluate control effectiveness testing
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Support CEO and CFO certifications
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Prepare for external audits
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Business Process Documentation & Mapping
We capture and map key end-to-end business processes to provide a clear view of workflows, controls, dependencies, and risks.
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Deliverables include:
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Process narratives
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Swimlane flowcharts and process maps
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Roles and responsibilities
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Control integration within workflows
Client Value: Process efficiency, role clarity, and improved handoffs across departments.
Training and Controls Awareness Programs
Sustainable risk management starts with education.
We can develop custom training programs to build awareness, promote compliance culture, and support ongoing risk education.
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We offer tailored programs such as:
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Internal Controls & Compliance Fundamentals
(Targeted at finance, operations, and administrative teams) -
CEO/CFO Certification Training for Control Owners
(Including documentation, evidence, and testing protocols) -
Fraud Awareness & Prevention
(Covering fraud schemes, red flags, and whistleblower mechanisms)
Client Value: Greater employee accountability, better
compliance behavior, and reduced control failures.
WHO
WE ARE
Navigation Advisory supports organizations in navigating the complexity of their financial processes through a comprehensive suite of internal audit, risk, and compliance services. From co-sourced internal audits and process mapping to the development of training manuals and fraud prevention programs, we help ensure your financial operations are well-controlled, transparent, and aligned with regulatory expectations.
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Our experts work closely with your teams to design and document efficient workflows, implement effective internal controls, and enhance corporate governance. Whether you're strengthening board oversight, preparing for audits, or building a culture of accountability, we provide the insight and support you need to drive value and manage risk, every step of the way.
OUR
TEAM
We are a trusted team of Chartered Professional Accountants specializing in business advisory and process improvement services. Let us join you on your journey towards achieving your business objectives.
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Principal Consultant
​Kathy Mok, CPA, CA, CIA
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Consultant
Henry Yap, CPA, CA
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Let's Connect
Reach out to us to explore how our expertise can benefit your business. We look forward to understanding your needs and discussing how we can support your objectives.
Address
157 Adelaide Street West, Suite 263
Toronto, ON M5H 4E7
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Contact​
kathy.mok @ navigationadvisory.com