Agreed-Upon Procedures
Introduction
Agreed-Upon Procedures engagements provide focused, factual verification of specific information, processes, or financial areas.
Unlike audits or reviews, AUPs do not express an opinion. Instead, they deliver independent, evidence-based findings aligned to the exact procedures agreed with stakeholders.
We perform AUP engagements across financial, operational, compliance, and transaction-related areas. Our approach is objective, precise, and designed to give decision-makers confidence where they need it most.
Who We Work With
Who We Work With
AUP engagements are ideal for organisations that require targeted, independent verification without the need for a full audit.
Companies requiring verification for lenders, investors, or transaction partners.
Entities needing confirmation of specific balances, calculations, or processes.
Businesses preparing for due diligence or regulatory submissions.
Organisations validating KPIs, operational metrics, or performance data.
Boards and management teams needing focused assurance in high-risk areas.
Financial Verification Procedures
Financial Verification Procedures
We provide independent verification of defined financial areas where stakeholders require objective evidence.
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Verification of revenue, expenses, balances, or cost categories
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Confirmation of reconciliations and supporting documentation
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Procedures over specific controls or financial reporting processes
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Validation of financial information for lenders or investors
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Factual findings reports based on agreed procedures
Compliance & Regulatory Procedures
Compliance & Regulatory Procedures
AUPs support organisations needing to demonstrate compliance with contractual, regulatory, or internal requirements.
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Verification of compliance with specific contractual conditions
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Confirmation of regulatory submissions and reporting requirements
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Testing of internal control activities and compliance processes
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Validation of non-financial data and key compliance indicators
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Independent procedures aligned to regulatory expectations
Transaction & Investment Support Procedures
AUPs provide targeted assurance during transactions, funding rounds, and investment decisions.
- Verification of financial information for due diligence
- Validation of EBITDA, working capital, or other deal metrics
- Testing of specific performance indicators requested by buyers or investors
- Confirmation of assumptions within financial models
- Independent procedures supporting negotiations and valuations
Operational & Process-Based Procedures
Operational & Process-Based Procedures
Operational AUPs help organisations verify the accuracy of data and processes linked to performance, stock, or operational risk.
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Attendance and verification of stock counts
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Validation of production, sales, or distribution data
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Testing of key operational controls and workflow processes
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Review of system-generated reports for accuracy and consistency
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Verification of KPIs and management metrics
Why Moore South Africa
Our AUP engagements provide independent, objective findings delivered with precision and clarity.
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Tailored procedures
Tailored procedures designed for specific reporting needs
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Independent
Independent, factual results without judgement or opinion
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Efficient
Efficient, low-disruption engagements
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Experienced teams
Experienced teams across financial, compliance, and operational domains
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National and global resources
National and global resources for multi-site procedures
Additional Services
Get in Touch
If your organisation requires objective verification of financial or operational information through an Agreed-Upon Procedures engagement, our team can assist.
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