HBA  Korea

HBA Korea is a professional advisory and consulting firm providing services specialized in the field of internal audit, internal control, and compliance for domestic companies, foreign-invested companies and foreign companies. The areas and scope of our services include, but are not limited to, the following.

Internal Audit

  • Internal audit outsourcing and co-sourcing service

  • Follow-up audit and special audit

  • Establishment and management of internal audit function

  • Training of internal audit staffs

  • Audit report writing in English

Internal Control

  • Design of internal control over financial reporting (ICFR)

  • Review/audit of internal control over financial reporting (ICFR)

  • Design of Sarbanes-Oxley Act (SOX) system

  • Review of SOX system


  • Design of compliance program

  • Investigation on accounting fraud, and violations against corporate rules, regulations, business law, and business conduct guideline

  • Investigation on fraud, negligence of duties, embezzlement, and monetary misappropriation.


Address: #702 Jungwon Bldg., 23 Gookay-daero 68 gil, Youngdungpo-gu, Seoul, 07237

Tel: 010-7387-5975, 02-6275-5975  Fax: 0504-321-5975  E-mail: pchoi5@naver.com