Engagement summary
Client Background
Cogir Management USA operates a portfolio of senior-living communities across the United States as the U.S. arm of a Canadian real-estate and senior-living investor.
Engagement Scope
R&M delivered a comprehensive internal-control analysis aligned with SOX 404 principles — including process narratives, walkthroughs, risk-control matrix development, and design-effectiveness conclusions across the financial reporting cycles.
Services Provided
- Internal control analysis aligned to SOX 404
- Process narrative and walkthrough documentation
- Risk control matrix development
- Design-effectiveness conclusions and remediation roadmap