Revealing your organisation's hidden performance
Processes that jam, blurred controls, poorly defined roles: the organisation is often the first untapped source of performance. Our organizational audit provides an independent diagnosis and a concrete roadmap — with a particular focus on the finance function.
What we examine
Processes & operational efficiency
Process mapping, identification of friction points, re-keying and low-value tasks.
Internal control
Segregation of duties, control points, reliable audit trail and management of error or fraud risk.
Finance function organisation
Roles, responsibilities and team sizing; closing quality and timeliness, reporting and steering.
Governance & accountability
Clarity of decision-making bodies, approval workflows and delegations.
Risk management
Mapping of operational, financial and compliance risks, and associated control measures.
Performance & cost optimisation
Steering indicators, efficiency levers and automation opportunities.
Auditing the Reliable Audit Trail (PAF)
The Reliable Audit Trail is a legal requirement (art. 289 VII of the French tax code): a documented set of controls that establishes, for every invoice, the link to the reality of the transaction — and guarantees the authenticity of origin, integrity of content and readability, from issuance to archiving.
E-invoicing: an underestimated issue
Many assume that with electronic invoicing, the audit trail disappears. That's wrong.It is still required for every flow that isn't a structured electronic invoice (paper or PDF invoices, B2C sales, international transactions under e-reporting), and the tax authorities rely on it during an audit. Neglecting your audit trail means real tax risk — right when invoicing processes are being reshaped by the reform.
Process documentation
Formalising the purchase (P2P) and sales (O2C) cycles and their associated controls — the basis of a reliable audit trail.
End-to-end traceability
The continuous, verifiable link between order, delivery/execution, invoice and payment.
Control points & segregation of duties
The key controls that ensure no invoice strays from the reality of the transaction.
Authenticity, integrity, readability
The three legal requirements for every invoice, from issuance to archiving.
Evidential-value archiving
Secure, legally enforceable retention of invoices and supporting documents.
Tax audit readiness
A documented, presentable audit trail, to face a tax audit with confidence.
From diagnosis to action plan
Diagnosis
Interviews, document analysis and on-the-ground observation to understand what's there, with no preconceptions.
Analysis & benchmark
Comparing against best practice and identifying gaps and room for improvement.
Transformation plan
Prioritised recommendations and a realistic, results-oriented roadmap.
Want more clarity on your organisation?
A first conversation is enough to identify your challenges and priorities.
Book a meeting