Managements today must confidently support financial results, non-financial information, and digitized data to meet stakeholder expectations. With reporting expanding beyond just the financial statements, organizations emphasize accuracy, governance and robust controls. Strong internal controls, robust ESG disclosures and reliable assurance are critical for fostering transparency, mitigating risks and driving sustainable business growth.

KPMG is supporting companies to enhance internal controls around financial information, ESG disclosures and technology-enabled data and providing related assurance services. KPMG uses global expertise and advanced technology to build trust and efficiency with an objective to strengthen governance, data reliability, and reporting transparency. Our scalable, modular approach allows companies to tailor solutions to their priorities and maturity levels for accurate and reliable reporting.

Assurance services

Through our experience, in-depth assurance expertise, we are able to ease the path that your company wants to take towards assuring more aspects outside the financial statements. We are ready to address our clients’ and investors’ needs, whatever they may be. We have a dedicated service offer providing specific added value depending on your organization’s context.

Reporting that withstands scrutiny, built on governance and technology

Internal control over financial reporting (ICFR) advisory: KPMG will support you by assessing existing design and implementation of your financial reporting controls, identify any gaps and provide a clear roadmap to establish and deploy a robust control framework.
ICFR ready-for-assurance service: KPMG will support you to assess your preparedness for independent assurance on your ICFR. This service would help you to identify gaps and address issues in advance of pursuing full assurance in the future.
ICFR assurance service: KPMG will provide you with an external assurance in accordance with International Standard on assurance engagements (ISAE) 3000 (revised). This includes a formal conclusion over internal controls under COSO framework.

The importance financial reporting governance and assurance

Demand for confidence in financial reporting continues to increase as expectations from boards and investors rise. Strong internal controls over financial reporting (ICFR), supported by enhanced governance and independent assurance where appropriate, enhance the transparency and reliability of financial information, enable more efficient and effective external audits, and drive process optimization and cost efficiencies. KPMG supports CFOs in strengthening ICFR frameworks to improve reporting quality, reinforce investor confidence, and stand behind financial disclosures with assurance.

Why KPMG

KPMG is your trusted partner for ICFR advisory and assurance in the Middle East. We combine global best practices with deep regional expertise to deliver tailored, pragmatic solutions that go beyond checklists. Our proven experience with leading organizations ensures robust, future-ready controls aligned with local regulatory requirements. With strong regional relationships and comprehensive tools and training, we empower your teams for sustainable success while mitigating risks and supporting growth in an evolving business landscape.

Attestation services

SOC attestation under ISAE 3402 and ISAE 3000 (SOC 1 & 2)
Attestation readiness assessment
Pre-attestation remediation support and gap analysis
AI assurance/attestation

Audit related services

General IT controls gap analysis
Business process risk assessment
Real-time system assessments
Program assurance reviews
ERP controls & data integrity reviews
Cyber readiness assessments

The importance of technology assurance

Outsourcing has become standard with the growth of cloud computing and AI, enhancing efficiency but also increasing financial and reputational risks. KPMG's SOC attestation services help build trust in service delivery processes, strengthen stakeholder confidence, and assist third-party providers in demonstrating compliance to win business.

As organizations depend more on technology for innovation and trust-building, risks such as data breaches and cybersecurity threats also rise. Poorly integrated systems with inadequate controls can disrupt business continuity, erode regulatory confidence, and damage reputations. Regular risk-based technology audits are now essential, not optional, for organizational resilience.

Why KPMG?

KPMG professionals help identify technology vulnerabilities and create tailored risk mitigation strategies. Combining deep industry insights, business expertise, and specialized IT knowledge, we deliver customized solutions to meet your needs. With around 100 technology and data assurance professionals in the Middle East, we collaborate with global member firms to enhance client experience and deliver cutting-edge solutions to local markets.

Internal control over sustainability reporting advisory: KPMG will support you in meeting evolving ESG reporting demands by assessing existing ESG control design and implementation, identifying gaps, and defining a clear roadmap to establish a robust control framework.

ESG ready-for-assurance service: KPMG will support you to assess whether you are ready to obtain assurance by evaluating key preconditions, such as appropriate subject matter and availability of evidence is present. This service helps identify gaps and address issues in advance of pursuing full assurance.

ESG assurance Service: KPMG will provide you with an assurance in accordance with International Standard on Assurance Engagements (ISAE) 3000 (Revised). This includes formal conclusions over reported ESG metrics and disclosures or GHG Statements in accordance with ESG reporting frameworks.

The importance of ESG Assurance and Governance

As expectations around sustainability reporting and green financing continue to rise, organizations are increasingly expected to demonstrate that ESG information disclosed in sustainability and sustainable finance reports is accurate, reliable, and decision useful. Independent ESG assurance is central to establishing this credibility.

ESG reporting governance and assurance delivers value through:

Reinforcing brand trust
Elevating ESG and credit rating
Enhancing investor confidence
Mitigating risk of green washing

Why KPMG

KPMG is a global leader in ESG assurance, with key Middle East credentials. Supported by a strong audit foundation, proprietary methodologies, and experience from over 10,000 sustainability reports globally, our teams based in KSA and UAE deliver a high-quality ESG assurance and controls engagements that enhance credibility and mitigate greenwashing risk.

KPMG supports organizations in achieving assurance-ready ESG reporting and provides independent ESG assurance that enhances the quality, consistency, and trustworthiness of sustainability disclosures across reporting and sustainable finance activities.