Before an ÁSZ audit: What should we review within our own organization?

Before an ÁSZ audit: What should we review within our own organization?

An audit is a major undertaking for many organizations. Documents, policies, records, business processes—numerous areas can come under scrutiny all at once.

However, preparation doesn’t necessarily begin when the audit notice arrives. A preliminary self-audit gives the organization an opportunity to review its own operations.

Why is a self-assessment useful?

An organization’s employees often know exactly how daily processes work. For this very reason, it can be difficult to identify from the outside the shortcomings that have become second nature.

A structured self-assessment can help systematize these issues.

What should be reviewed?

First, it is advisable to examine whether the organization has the necessary policies in place and whether they align with current operations.

It may also be important to review financial processes, documentation, decision-making and accountability structures, records, and internal controls.

However, it is not enough to simply state that “there are policies in place.” It is also worth examining whether, in practice, what the policy prescribes is actually happening.

What happens if we find a deficiency?

One of the greatest advantages of self-auditing is precisely that any problems identified can be addressed before an external audit takes place.

Identifying a shortcoming isn’t necessarily bad news. It can be much more beneficial to confront a problem when there is still time to resolve it.

Is it worth seeking help from an outside expert?

An outside expert examines the organization’s operations from a different perspective and can draw attention to issues that are easily overlooked from within.

Értékes Tanácsadó Kft. provides assistance in preparing for the ÁSZ self-assessment and in conducting a professional review of the areas identified.

The goal of preparation is not simply to “pass” an audit, but to gain a truly clear and organized picture of how the organization operates.