Audit is not the cost of control.
It is an investment in what you cannot yet see.
Processes show how the organisation works. Operations show how much it does. Audit shows what is actually happening — and what the things nobody raises at board level are costing you.
POP — three questions every audit must answer
Most audits answer one question: is this compliant with the procedure? That is the question which changes least. POP organises the audit around the three questions that actually translate into board decisions.
Potential
What could the organisation achieve if what holds it back were removed?
An audit does not end with a list of shortcomings. We show where the unused capacity sits — processes that can be shortened, controls that can be automated, competencies present in the organisation but not where they are needed.
One-off and recurring savings
What is the current state costing — and how much of it can be recovered?
Every finding is quantified. Overpaid invoices, duplicated contracts, losses from fraud, the cost of controls that catch nothing. The report shows an amount, not just a risk — which makes acting on it a business decision.
Perspective
What does audit see that processes and operations cannot?
A process owner sees their own stretch. Operations see today. Audit is the only function that looks across the organisation and back in time at once — which is why it catches patterns invisible from any single position.
The deliverable: a report ready for the audit committee or the board — three POP ratings, a financial valuation of findings, a priority map and an implementation schedule. No wall of text nobody will read.
What we do
Internal audit and outsourcing of the function
Running the internal audit function in full, or supporting an existing team. Risk-based annual plan, audit engagements, reporting to the board and audit committee, follow-up on recommendations.
Forensic audit and fraud prevention
Investigating specific events: fraud, conflict of interest, manipulation in procurement, data leaks. Building an anti-fraud system, a whistleblowing channel, red-flag analysis on transaction data.
Audit training — including the use of AI
Workshops for audit and internal control teams: the auditor’s craft, data analytics, fraud detection, and the practical use of artificial intelligence in audit work — from sampling to drafting findings.
Business intelligence, counterparty checks and OSINT
Verifying a counterparty before signing and during the relationship: ownership structure, ultimate beneficial owner, personal connections, financial standing, litigation history, sanctions. Open-source analysis with a documented source behind every finding.
The audit, step by step
A transparent process from the first conversation to confirming that the recommendations actually worked. A typical engagement runs four to eight weeks.
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Initial conversation and context
We establish what concerns you and where that concern came from — an employee’s signal, the outcome of an external inspection, a discrepancy in the numbers, or simply an area nobody has looked at for years. The first conversation is free and without obligation.
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Risk analysis and scoping
We map the processes in the area under review, identify the critical points and agree the scope. You receive an audit programme with specific research questions, a schedule and a list of required access — before any work begins.
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Data collection and analysis
We pull transaction data, documentation and registers. Analysis runs on the full population rather than a random sample — continuous testing, duplicate detection, value-distribution and timing-pattern analysis. Where it shortens the work we use AI tools, but every finding is verified by an auditor.
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Interviews and fieldwork
We talk to process owners and to the people who actually perform the tasks. We compare what the documentation says with how the process really runs, and observe the work on site where it matters.
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Preliminary findings and factual verification
Before the report is written, findings go back for confirmation of the facts. Nobody is ambushed at a board meeting — the audited party has the right to correct the record before it reaches the document.
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POP report and presentation
The final report follows the Potential — Savings — Perspective structure, with findings quantified, recommendations ranked by effect against effort, and proposed deadlines. We present the results to the board or the audit committee.
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Follow-up
After an agreed period we check whether the recommendations were implemented and whether they produced the expected effect. Without this step, an audit ends up as a binder on a shelf.
We also operate under separate brands
Part of our work runs under its own name, because the nature of the services and the legal requirements differ. All of it is delivered by the same team.
Security officer for classified information
Implementation and supervision of a classified information protection system, facility security clearance, ABW/SKW accreditation of IT systems, registry office, vetting procedures and training.
Business intelligence and counterparty screening
In-depth verification of business partners, analysis of capital and personal connections, payment reliability assessment, counterparty risk monitoring and pre-transaction due diligence reports.
lyktawywiad.pl — coming soon
Detective services
Licensed detective work under the Polish Detective Services Act — enquiries in commercial and employment matters, asset tracing, and securing evidence for use in proceedings.
lyktadetektyw.pl — coming soon
Our clients
- Boards and owners — who want to know what is really happening in the company before an external inspection tells them
- Audit committees and supervisory boards — needing an independent assessment without committing their own resources
- Public sector entities — required by law to maintain an internal audit function
- Companies without an audit department — for whom a full-time auditor is not economically justified
- Existing audit teams — needing support on an engagement that calls for specialist knowledge or extra capacity
Not sure whether you need an audit?
If any of these sound familiar, it is worth a conversation:
- costs in some area keep rising and nobody can explain why
- one supplier has been winning every tender for years
- you received a signal from an employee and do not know how to verify it
- an external inspection is coming and you want to know what it will find
Let’s start with a conversation
Describe the situation briefly — we will tell you whether an audit is the right instrument here, what scope makes sense and how long it will take. The first consultation is free and without obligation.
Get in touch