Audit & Assurance Services
Uncompromising independence, rigorous methodology, and trusted reporting that instill complete stakeholder confidence in your financial integrity.
Our Risk-Based Audit Philosophy
An audit is more than a statutory box-ticking exercise. At UNIG GLOBAL, we believe that an independent audit should deliver meaningful value by illuminating hidden vulnerabilities, reinforcing internal controls, and providing leadership with absolute clarity.
Led by Roshan Mahendra Marcus, Chartered Accountant, our assurance engagements follow a disciplined, risk-based approach aligned with International Standards on Auditing (ISA). We tailor our procedures to your organizational risk profile, ensuring compliance without unnecessary disruption to daily operations.
Comprehensive Assurance Solutions
Statutory Audits
Independent, rigorous examination of annual financial statements in strict accordance with International Standards on Auditing (ISA) and the Sri Lanka Accounting and Auditing Standards Act.
- Compliance with national & global standards
- True and fair view certification
- Statutory filing readiness
- Board & AGM reporting
Internal Audit & Risk Controls
Systematic evaluation of governance, internal controls, risk management systems, and standard operating procedures to eliminate operational bottlenecks and mitigate fraud.
- Internal control deficiency testing
- Risk register & governance audits
- Process efficiency reviews
- Management actionable recommendations
Special Purpose & Grant Audits
Custom audits designed for specific stakeholders, donor agencies, non-profits, grant funding compliance, and contractual covenants.
- Donor fund accountability audits
- Grant expenditure verifications
- Covenant compliance certification
- Project milestones auditing
Financial Due Diligence
In-depth financial, tax, and operational investigations for mergers, acquisitions, equity partnerships, and investment assessments.
- Quality of earnings analysis
- Hidden liability & contingent debt reviews
- Working capital normalization
- Deal valuation support
Forensic Accounting & Investigations
Specialized investigative accounting to identify irregularities, misappropriation of assets, financial misstatements, or contract breaches.
- Evidence-backed forensic reporting
- Loss quantification
- Litigation & arbitration support
- Remedial internal control design
Compliance & Regulatory Assurance
Comprehensive evaluations ensuring your business adheres to statutory tax regulations, central bank mandates, company registrar standards, and sector licenses.
- Statutory filings audits
- Regulatory reporting assurance
- Anti-money laundering (AML) reviews
- Corporate governance assessments
The UNIG GLOBAL Audit Methodology
Planning & Risk Assessment
We gain a deep understanding of your business model, internal systems, industry environment, and identify key financial reporting risks.
Internal Control Evaluation
We evaluate the design and operational effectiveness of internal controls governing cash, receivables, procurement, and payroll.
Substantive Testing & Evidence
Our audit team applies advanced analytical procedures, transaction sample verification, and third-party confirmations.
Partner Review & Reporting
Every audit is reviewed and signed by Roshan Mahendra Marcus, Chartered Accountant, delivering clear audit reports and management letters.
Consult an Audit Partner
Plan your statutory or internal audit engagement with our chartered accounting team. We ensure prompt scheduling and seamless compliance.
Lead Partner Assurance
All statutory assurance engagements are personally supervised and signed by:
Roshan Mahendra Marcus
Chartered Accountant | Managing Partner
Kelaniya, Sri Lanka
Key Audit Benefits
- ✓Bank & Credit Readiness: Financial statements audited by chartered accountants streamline loan and credit facility approvals.
- ✓Investor & Shareholder Trust: Unbiased third-party verification provides shareholders with complete peace of mind.
- ✓Tax Authority Compliance: Avoid penalties, audits, and scrutiny from the Department of Inland Revenue.