Owners of growing businesses too often experience a sense of being "out-of-control". Too often this leads to businesses incurring significant losses which could have been avoided had management been "in-control".

Business owners, managers, and other stakeholders rely on financial reports, and internal control processes to monitor and manage their businesses. How can they gain assurance in respect to the integrity of their financial reports and internal control processes?

Stakeholders in businesses and public and community organisations are increasingly demanding higher levels of accountability of company directors and others responsible for the management of private and public resources. This trend is supported by legislative requirements for various entities to be subject to audit on an annual basis including privately held large proprietary companies.