Audit & Assurance Services

Finley & Cook utilizes a risk-based approach that allows us to assess the risk of each individual audit. The risk assessment requires that we consider management controls, the scope of internal audits, and the business objectives of the entity. Following the risk assessment, we develop a comprehensive plan that focuses on those areas of significant risk consistent with our view of the organization. We then look behind the numbers to determine if risks exist as a result of products offered, market restrictions or opportunities, corporate culture, management succession, control and regulatory environment, competition, technology, and/or business strategies.

What We Offer:

  • Full-Scope external audit of financial statements
  • Compliance audits required by Government Auditing Standards and the Uniform Guidance
  • Financial statement review engagements
  • Agreed-upon procedures engagements
  • Outsourced internal audit services
  • Financial statement compilations
  • Financial institution director’s examinations

Benefit Plan Audit:

  • Defined contribution retirement plans
  • Defined benefit pension plans
  • Union-represented plans
  • Multiple employer plans
  • Master Trusts
  • Pension
  • ERISA Audits

Compliance Services:

  • Compliance with NIGC MICS 542 and 543
  • Compliance with specific agreements or contracts
  • Compliance with internal controls and operational processes
  • Compliance with Bank Secrecy Act/Title 31
  • Contract Services

Audit, Review, and Compilation Services:

  • Single Audits
  • Performance Audits
  • Sustainability