Consists of the expression of an independent professional opinion with the issue of an audit report on the fairly presentation of the financial statements and the procedures adopted in their preparation, in accordance with BR GAAP, US GAAP or IFRS.

Its objective is to issue a report that give an attestation about the totality and accuracy of assets and liabilities comprising the net assets of certain companies under capital increase, spinoff, acquisition or merger, as provided for the Laws of the country.

In addition to the traditional focus on the evaluation of internal controls, our methodology is applied to the modern business needs, including risk management and operations and financial management.

We totally or partially outsource your Internal Audit area, also aimed at reducing costs and meeting the legislation and corporate policies.

The objectives, procedures and scopes of works are defined by the Management of your Company together with UniQue. They may refer to accounting records or specific projects such as clients, suppliers, report development, interface analysis of ERP systems and Business Intelligence (BI), and by signs of fraud, among other.

We perform or attend on site the determination of quantities, characteristics and location of inventory and/or fixed asset items, for purposes of the fair presentation of accounting and fiscal records, merger processes, implementation and development of internal controls and control systems, among other.

We revise the routines adopted for controlling the activities of Personnel Department and Human Resources, from the hiring process, through the payroll management (including accounting estimates, determination and payment of social charges), to the process of contract rescissions, comprising documentation, benefit grant, accessory obligations, among other required by legislation.

With the objective of supporting the negotiation over the purchase and sale of companies, it consists of the adoption of procedures for the financial, tax, legal and labor areas in order to identify possible risks that may significantly change the accounting or equity position or the market value of the company under negotiation.

It aims at giving credibility for the event or campaign participants, as a body that operates as an official agent of control and grant authorization for performing promotional campaigns, and consists of evaluating the controls adopted in raffles or prizes, follow up on site the draw of winners, check the fulfillment of the event’s rules and prepare a report for the raffle or prize organization.

We examine the nature, documentation and reasonableness of receipts and expenses presented in the balance sheets prepared by the Condominium Management or the Administration Company, and issue a report to the Condominium Advisory and Representatives Board.