Internal audit
An independent look at your processes, risks, and controls. Find the gaps and focus on what matters.
Internal audit · Fraud advisory · Business controls
S and J Consulting
A clearer view of risk.
A stronger foundation for your business.
Practical insight for the decisions, processes, and systems that keep your business moving.
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Our services
Don't wait to put controls in.
Most businesses tighten up after a loss, an audit or a lender's request. By then the books are harder to trust and the fix costs more.
Fraud advisory
Understand where your business is exposed and strengthen the safeguards around people, payments, and decisions.
Automation
Reduce repetitive work and build more consistent, traceable processes without losing the right checks and balances.
IT controls
Bring clarity to system access, data protection, and the technology controls your business relies on.
Books cleanup & controls
We clean up your books and build practical controls into the way you already work.
Who we serve
Built for growing businesses.
From 2 to 900 employees.
Construction
Distribution
Property Management
Manufacturing
Government
Our featured product
Audrails
Know where your business is exposed.
Start with a free fraud exposure assessment. Get a risk score, a category breakdown, and practical recommendations to help prioritize your next steps.
For owners, CFOs, and controllers.
Full Audrails platform: coming soon
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Our founder
About S and J Consulting
S and J Consulting was founded in April 2026 on a simple idea: smaller companies can't afford an internal audit team, yet they are the most exposed to fraud, from inside the business and from outside it, and often have books that can't be trusted. I started this firm to make sure they're taken care of.
I'm Samantha Smith, CFE, with more than a decade of business and finance experience, including more than eight years in accounting and internal audit across manufacturing, distribution, property management and government. That work includes testing more than 200 SOX 404 and SOC 2 controls a year in a global manufacturing environment, leading fraud monitoring and operational audits for a large residential property management company, and leading a finance department risk assessment while automating payment posting at a distribution company.
I'm based in Putnam County, Ohio, and serve businesses across the state.
Contact
Let's talk about
your business.
Looking for support with internal audit, fraud exposure, automation, or IT controls? Send a consulting inquiry.