CPAs and Consultants

Risk and Compliance Advisory

Risk and Compliance Advisory

We offer comprehensive advisory services to help businesses navigate risks, ensure
regulatory compliance, and enhance operational resilience. Our solutions are designed to
address the evolving challenges faced by organizations today. Our Risk and Compliance Advisory Services includes:

01

Internal Control

Internal Control

Our Internal Control services focus on strengthening governance frameworks to ensure effective oversight and operational efficiency. We assist in identifying risks, designing, and implementing internal controls that align with business goals and regulatory requirements, including Sarbanes-Oxley (SOX) compliance. Whether it's control testing, remediation, or process improvements, our team ensures robust risk management practices across your organization.

02

ESG Management

ESG Management

To achieve sustainable growth, businesses must promptly identify, prioritize, and effectively respond to various risks and opportunities.Our ESG (Environmental, Social, Governance) Management services provide diverse insights that help clients continuously generate financial performance and strengthen their license to operate from stakeholders by addressing the various risks and opportunities their business faces.

Our Internal Control Expertise

LEK Partners have over 15 years of in-depth experiences in design, implementation, and monitoring of internal controls program
for a publicly traded company in US and also have a significant experience in implementation of K-SOX program for Korean
subsidiary companies in the US. LEK professionals are composed of both KICPA and AICPA who have full understanding of
accounting system and business environment in both Korea and US.

Deep understanding of the
Company and Industry
  • Strong understanding of Company business

  • Understanding of accounting issues of the Company

  • Experience of external audit and various services in relevant industry

  • Extensive understanding and experience of global organization

In-depth experience
with SOX
  • Former Big 4 auditors with control testing experience

  • Integrated audit experience

  • SOX & IT control experts

  • Response to external auditors’ concern

Support for strengthening company capabilities
  • Conduct follow-up on various issues that occur after implementation
    of internal control process

  • Long-term plan to support the Standardized internal control process

  • Provide SOX training to stakeholders

Our SOX Compliance and Consulting Services

LEK Partners offers expertise in interpretating, implementing, and continuous evaluation of your internal controls. Our approach
not only ensures ongoing compliance but also establishes a strong operational framework that supports sustainable growth
while keeping compliance costs manageable.

Understand the Business and the Company
  • Understand the business process

  • Leverage our in-depth understanding of various industries and experiences

Preparation & Review of existing Internal Control Documents
  • Review/prepare company's internal control documents, such as RCM (Risk-Control Matrix), Flowchart, Narrative Documents

  • Perform risk assessments to ensure there are no major gap from external auditor’s perspective

Test of Design
  • Walkthrough identified key controls and perform test of design

  • Ensure controls are properly designed to mitigate the risks

  • Recommend improvements for any design gap

Test of Operating Effectiveness
  • Perform operating effectiveness testing

  • Test full sample size based on control frequency

  • Assist with remediation efforts to address any control deficiencies

Response to External Auditors
  • Document test results to meet external auditor’s requirement

  • ssist management responding to the inquiries related to Internal Control audit

Our ESG Management Services

LEK Partners provides full-spanning services, from planning ESG management to communicating
the company’s ESG performance. We also customize our offerings to better serve our clients'
endeavors to increase their sustainability.

ESG Planning

Our ESG Planning Services help clients benchmark against peers and ensure readiness for new regulations,
closing performance gaps and mitigating risks through strategic, actionable plans.

Benchmarking

Our ESG Benchmarking service identifies peer companies with similar business profiles and compares their ESG planning, execution, and communication scores. We then help clients set targets to close gaps with leaders and develop actionable plans.

  • Peer Identification

    Identify peers with similar business profiles and market positions.

  • Peer ESG Scoring

    Evaluate peer companies's ESG management practices.

  • Comparative Analysis

    Compare the client's ESG efforts with peer scores.

  • Gap Analysis & Target Setting

    Identify gaps and set targets to close them.

  • Action Plan Development

    Prioritize targets and develop a detailed improvement plan.

Readiness Review

Our ESG Readiness Review service identifies upcoming standards and regulations, assesses client compliance, and helps prioritize actions to mitigate risks and close gaps in ESG performance.

  • Regulatory and Standards Identification

    identify new or upcoming ESG standards and regulations.

  • Requirement Analysis

    Analyze key ESG-related requirements of identified standards.

  • Compliance Assessment

    Assess client's ESG compliance with these requirements.

  • Risk Identification

    Identify non-compliance aresa and analyze associated risks.

  • Gap Closing & Action Planning

    Prioritize targets and develop a comprehensive risk mitigation plan.

ESG Performing

Our ESG Performing Services convert client targets into prioritized actions based on "Double Materiality" and crafts
tailored stakeholder engagement strategies to enhance financial, environmental, and social performance.

Prioritization

Our ESG Prioritization service transforms stakeholder requirements or client targets into actionable items and evaluates their impacts using the "Double Materiality" approach, to give our clients insights on what to respond first.

  • Action Item Identification

    Identify internal/external ESG requirements and develop action items.

  • Impact Analysis with Double Materiality

    For each action item identified, assess below:

    ·

    The impact on the company's short-term & medium-to-long-term ESG performance.

    ·

    The compan's influence on internal & external communities and the natural environment.

  • Prioritization

    Prioritize items based on impact and client readiness.

Stakeholder Engagement

Our Stakeholder Engagement service identifies key stakeholders, evaluates their influence and interest, and designs tailored engagement channels to effectively respond to their input for our clients to improve their ESG performances.

  • Stakeholder Identification

    Identify stakeholders impacting on or impacted by business.

  • Influence and Interest Analysis

    Assess influence and ninterest levels of each stakeholder group.

  • High-Importance Stakeholder Selection

    Select high-importance stakeholders based on influence and interest.

  • Engagement Channel Design

    Design engagement channels for high-importance stakeholders.

  • Response Planning

    Develop respones plans based on stakeholder input.

ESG Perceiving

Our ESG Perceiving Services convert ensure robust compliance by verifying client disclosures and evaluating practices
through detailed due diligence, enabling continuous improvement on client's ESG practices and communications.

ESG Disclosure Assurance

Our ESG Disclosure Assurance service scopes client disclosure drafts, analyzes compliance with reporting standards, adopts verification methods, and provides thorough assurance reports along with additional recommendations for improvement.

  • Scoping

    Receive ESG disclosure drafts and determine assurance scope.

  • Requirement Analysis

    Analyze assurance topics against relevant disclosure standards. (e.g., GRI, IFRS, ESRS, etc.)

  • Assurance Approach Design

    Design assurance approach using applicable assurance standards. (e.g., ISSA 5000).

  • Assurance Execution and Reporting

    Conduct assurance and deliver comprehensive assurance report.

  • Recommendations

    Provide recommendations based on assurance findings.

ESG Due Diligence

Our ESG Practice Due Diligence service identifies compliance requirements, develops due diligence tools, conducts site evaluations, and provides detailed reports with remediation plans for significant deficiencies.

  • Requirement Identification

    Identify compliance requirements of laws, standards, and policies.

  • Due Diligence Tool Development

    Create checklists and questionnaires for due diligence assessment.

  • Entity Selection & Scheduling

    Select entities and schedule due diligence evaluations.

  • On-site Evaluation & Reporting

    Conduct on-site evaluations and compile findings into a report.

  • Remediation Planning

    Obtain action plans for deficiencies and conduct follow-ups.

ESG Proclaiming

We leverage our expertise in corporate disclosure and ESG topics to help our clients effectively convey essential
sustainability information to key stakeholders and drive feedback to continuously achieve its sustainable growth.

Sustainability Reporting

Our Sustainability Reporting service identifies key stakeholders, selects significant disclosure topics, adopts relevant reporting standards, and prepares comprehensive reports, ensuring alignment with stakeholder needs and jurisdictional requirements.

  • Stakeholder Identification

    Identify stakeholds needing information on ESG performance and governance.

  • Topic Selection

    Select disclosure topics based on stakeholder significance and materiality.

  • Reporting Standards Adoption

    Adopt reporting standards tailored to stakeholder needs and juisdictional requirements.

  • Report Preparation and Assurance

    Prepare the sustainavility report and obtain assurance for credibility.

Carbon Accounting

While LEK doesn’t offer a full-scope Carbon Accounting, we provide basic Scope 1 & 2 estimation services for limited facilities with available energy data, aiding urgent stakeholder disclosure needs until specialized providers are engaged.

  • Service Limitations

    LEK generally does not offer comprehensive Carbon Accounting Services because energy and engineering related technical expertise are required in equipment and utility planning.

  • Conditional Offer

    We are able to provide basic Scope 1 & 2 carbon accounting services for specific types and scopes of facilities with sufficient energy usage data.

  • Theorical Estimation based on data available

    For facilities has energy usage information, we identify and apply suitable emission factors to calculate or estimate their Scope 1 & 2 greenhouse gas emissions.

  • Support in Finding Providers

    LEK assists clients in identifying and transitioning to specialized carbon accounting service providers, for clients to enhance their readiness to carbon disclosure.

* While we do not offer full-scope Carbon Accounting service, we can
provide draft Scope 1 & 2 estimation services for facilities with energy
consumptions data available, aiding urgent stakeholder disclosure needs
until specialized service providers are engaged.

Our ESG Management Expertise

Our professionals are trained and experienced experts in full-scope management advisory services for our clients’ planning,
implementing, monitoring, and communicating ESG management. Utilizing our expertise, our professionals can guide our clients
to respond to their stakeholders’ expectations and demands successfully.

LEK Partners

ADDRESS: 3805 CRESTWOOD PARKWAY, SUITE 130, DULUTH, GA 30096

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Tel : (770) 799-8111 l Fax : (888) 524-4416

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Email : INFO@LEKPARTNERS.COM

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