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AUDIT
AUDIT
In an increasingly regulated and competitive business environment, auditing has become an essential tool to foster trust, transparency, and sustainability within organizations. Beyond a technical review, it represents a strategic process that enables the identification of risks, the strengthening of internal controls, the evaluation of regulatory compliance, and the validation of the accuracy of financial information upon which business decisions are made.
At BMR, we understand auditing as a cross-cutting component of corporate management, capable of providing assurance not only to companies but also to their partners, investors, regulatory authorities, and other stakeholders. Our approach combines technical rigor, professional independence, and a deep understanding of each client’s operational context, ensuring that every audit delivers real and strategic value to the business.
We have an interdisciplinary team of auditors, accountants, lawyers, and compliance specialists who ensure a comprehensive view of financial, tax, and operational risks, strengthening corporate governance and institutional trust.
Under this approach, we offer auditing services focused both on the technical verification of financial statements and on regulatory compliance and business risk prevention, tailored to the needs of each economic sector.
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Financial Audit:
Comprehensive evaluation of financial statements, compliance with local and international accounting standards (IFRS), and verification of internal policies and procedures to ensure the accuracy and reliability of the information presented.
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Tax Audit:
Detailed review of tax compliance and application of fiscal regulations, aimed at identifying contingencies, optimizing tax burdens, and ensuring transparency before the Tax Administration.
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Forensic Audit:
Specialized investigation focused on detecting, documenting, and preventing irregularities, fraud, or acts of corruption within organizations, using internationally recognized techniques.
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Compliance and Internal Management Audits:
Evaluation of administrative, operational, and financial processes to verify their alignment with internal policies, sectoral regulations, and best practices in corporate governance.
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Audit on AML/CFT/CPF Compliance:
Assessment of regulatory compliance in accordance with Nicaraguan legislation and international standards (FATF, FIU), including the identification of gaps, review of risk matrices and compliance manuals, and formulation of improvement plans. Depending on the type of obligated entity, these audits are conducted in accordance with the rules issued by the FIU, CONAMI, and/or SIBOIF.
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Preventive Audits:
Proactive reviews aimed at anticipating legal, tax, labor, or compliance contingencies, allowing companies to correct deviations before they result in sanctions or economic losses.
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Special Audits:
Designed according to the client’s specific needs, such as process audits, internal control reviews, expenditure audits, or evaluations required by investors or financing entities.
