Internal control

Company or Client – Team Homes and sister companies
Trading activity – Property developer, MMC and GreenTech


Carried out monthly compliance review.


  • As part of the system implementation (both SAP B1 and Sage) have ensured that any transaction related compliance were embedded within the ERP setup. All exceptions were reported via an email. Only 2 such exceptions were reported over 4 years both of which related to SQL connection error.
  • All non automated compliance to internal control were recorded in a Excel based checklist.
  • All checklist points had green, amber and red boxes on the right. Designed the Excel file to link to many Excel based databases used to collect data (not recorded in the ERP system e.g. contract sign off, variation management etc) and populate data to change the traffic light colors.
  • Reviewed all the amber lights and ensure that they do not apply.
  • Reviewed the red lights and investigated why relevant data were not populated or why the breach took place and took appropriate measure to mitigate non compliance risk.
  • Source document and events audited for a sample of green lights.

Throughout his long auditing career Mostafa carried out intensive IC audit (CAAT and non-CAAT) as part of his normal audit procedure.