ISAE 3402 and Business Risk Services

Enterprise Risk Management and Internal Control Services
In today's rapidly changing business environment, organizations face a wide range of risks, including economic downturns, natural disasters, cyber threats, intellectual property disputes, regulatory changes, and corporate misconduct. Effective risk management has therefore become a critical element of sound corporate governance and sustainable business operations.
Grant Thornton's risk advisory professionals assist organizations in identifying, assessing, and managing business risks through a structured and practical approach. We help clients strengthen governance frameworks, enhance internal controls, improve operational efficiency, and build resilience against emerging threats.

Internal Audit Services
Internal audit plays a fundamentally different role from external audit and has become an indispensable component of modern risk management. Organizations of all sizes require an effective internal audit function to evaluate internal controls, monitor compliance, and identify opportunities for operational improvement.
Recognizing that maintaining a dedicated internal audit department may not always be cost-effective, Grant Thornton provides risk-based internal audit outsourcing and co-sourcing services. Our professionals work closely with management, boards of directors, and audit committees to provide independent assessments and value-added recommendations that support strategic objectives and strengthen organizational governance.

ISAE 3402 Assurance Services
As organizations increasingly outsource critical business processes, stakeholders require greater assurance regarding the effectiveness of service providers' internal controls. Grant Thornton provides assurance services in accordance with ISAE 3402 (International Standard on Assurance Engagements 3402), an internationally recognized reporting standard for controls at service organizations.
Our ISAE 3402 services help service organizations demonstrate the effectiveness of controls relevant to their customers' financial reporting processes. Through independent assessment and reporting, we assist organizations in:
•    Enhancing confidence among customers, regulators, and business partners;
•    Demonstrating a commitment to strong governance and control environments;
•    Reducing the need for multiple customer audits;
•    Strengthening risk management and operational transparency; and
•    Supporting compliance with contractual and regulatory requirements.
Our experienced professionals work with clients throughout the readiness assessment, control design, testing, and reporting process to ensure a smooth and efficient assurance engagement.

Fraud Risk and Investigation Services
Fraud can range from simple misappropriation of assets and vendor kickback schemes to sophisticated money laundering, cybercrime, and financial misconduct. Whether organizations are seeking preventive measures or responding to suspected incidents, timely professional support is essential.
Grant Thornton's forensic and fraud investigation specialists help organizations identify fraud indicators, assess vulnerabilities, investigate suspected misconduct, and implement effective remediation measures. Our objective is to help clients prevent, detect, respond to, and mitigate fraud risks while strengthening their overall control environment.
This version is written in a website/brochure style consistent with how Grant Thornton firms typically describe Risk Advisory and ISAE 3402 assurance services.