Your “Swiss Army knife”

Financial Governance

Service delivery

Organizations are facing increasing pressure regarding financial governance, transparency, and regulatory compliance. Requirements under frameworks such as SOX and the Canadian 52‑109 certification standard have intensified, subjecting companies to a more rigorous level of scrutiny than ever before. This evolution now includes expanded dimensions such as cybersecurity, predictive models, and continuous control monitoring, shifting compliance from an annual exercise to a proactive, ongoing process.

With more than 20 years of experience supporting large enterprises and public sector organizations, SCMT helps organizations strengthen their financial governance, meet SOX and NI 52‑109 requirements, and modernize their internal audit functions. Our work is grounded in the COSO framework and leading North American best practices, ensuring durable, effective, and credible governance.

Implementation and optimization of internal controls

Align with the COSO framework to design, document, and implement robust controls that meet regulatory expectations, fully integrated with IT controls (ITGC), access management (IAM & PAM), and segregation of duties (SOD). Also ensure the establishment and ongoing maintenance of the disclosure controls and procedures (DC&P).

Training, governance, and strategic support

Training and awareness sessions provided to audit committees, senior management, unit directors, and support teams regarding the SOX/52‑109 program, fraud, cybersecurity, and the responsibilities of control owners.

Control testing

Test the design (D&I) and operating effectiveness (O&E) of controls. Review automated processes (ITAC), AI models, service accounts, access controls, and segregation of duties. Verify and optimize the disclosure process and financial statement notes. Deliver findings and recommendations that enhance the reliability of financial information, reduce compliance risks, and improve operational efficiency.

    Executive support for certification processes

    Support all processes required for certifications by establishing a governance structure along with escalation and disclosure mechanisms covering IT incidents and financial anomalies across the organization. Also provide support in preparing quarterly and annual certifications.

    Modernization & digitalization

    To increase efficiency, reduce audit costs, and improve rapid anomaly detection, we shift the control model from a “passive” approach to a continuous monitoring model (real‑time audit). This includes the implementation of GRC and IAM solutions, the automation of controls, and the use of advanced data analytics.