GRC Advisory for Private Equity

Advisory. Attestation.
Technology. All under
one relationship.

Value Management Solutions helps PE firms and portfolio companies build GRC programs that protect enterprise value, satisfy LP due diligence, and maximize exit multiples — backed by 25 years of advisory experience, co-ownership of Lazarus Alliance Compliance (SOC 1/2/3), a licensed ERM methodology, and the world's first AI auditor.

25+
Years GRC
Advisory
SOC
1 · 2 · 3
Attestations
AI
Powered Audit
Platform
4
Global GRC
Thought Leaders
The VMS Ecosystem
Value Management Solutions

Primary advisory relationship. Michael Corcoran, CPA — 25+ years advising public and private companies on GRC, ERM, and risk governance.

Lazarus Alliance Compliance (co-owned)

SOC 1, SOC 2 & SOC 3 attestations. Co-owned with Michael Peters of Lazarus Alliance — 26 years in proactive cybersecurity.

Continuum GRC / A.ITAM

World's first AI auditor. FedRAMP-authorized platform. Gartner "Best Value GRC Software." 100+ auto-mapped frameworks.

Risk Oversight Solutions (licensed methodology)

Objective-centric ERM methodology licensed from Tim Leech — IIA top 10 risk thought leader of the decade globally.

Expertise in
SOC 1 · 2 · 3 COSO ERM CMMC / SPRS FedRAMP ISO 31000 SOX / ITGC NIST CSF PCI DSS
The Challenge

GRC gaps are a value leak
at every stage of the deal cycle.

Most portfolio companies inherited governance and risk programs built for a different era. That gap shows up in diligence, in reporting, and in exit negotiations — as real dollars off the valuation.

At Acquisition

Hidden compliance liabilities surfacing post-close

Control weaknesses, undocumented risk exposures, and compliance gaps discovered after close become unexpected remediation costs — often 3–5× what proper diligence would have cost upfront.

We solve this in due diligence
During Hold

Audit findings that distract management from the value-creation agenda

Management teams spending cycles on compliance firefighting and repeat audit findings instead of EBITDA growth. SOC reports that don't exist. Controls that haven't been designed or tested.

We design programs that run clean
At Exit

Governance gaps that compress multiples or kill deals

Strategic buyers scrutinize governance maturity. A weak GRC posture — even with strong financials — gives buyers leverage to reprice or walk away. A clean SOC 2 and documented ERM program does the opposite.

We build the story buyers pay for
What We Deliver

Specialized GRC advisory
built for PE economics.

Scoped for PE timelines — not multi-year enterprise retainers. Every service is designed to create a tangible improvement in your portfolio company's risk posture and enterprise value.

⚖️
GRC Program Design & Implementation

We design governance, risk, and compliance programs from the ground up — policy architecture, control frameworks, board reporting, and compliance calendars. Built to satisfy sophisticated buyers and LP reporting requirements without creating bureaucratic drag on management.

Policy ArchitectureControl DesignBoard ReportingSOX-LiteLP Reporting
Core
🔭
Enterprise Risk Management (ERM)

We implement the Risk Oversight Solutions objective-centric ERM methodology — licensed from Tim Leech, IIA top 10 risk thought leader globally. Deliverables include risk registers, risk appetite statements, heat maps, and executive dashboards proven at Shell, Microsoft, RBC, and KPMG in 22 countries.

Licensed ROS MethodologyCOSO ERMISO 31000Risk AppetiteDashboards
Core
SOC 1, SOC 2 & SOC 3 Attestations

Through Lazarus Alliance Compliance — co-owned with Michael Peters of Lazarus Alliance — we conduct SSAE 18 SOC examinations across all three report types and all five Trust Service Criteria. Type I and Type II. Powered by Continuum GRC's A.ITAM platform for faster, technology-driven audits.

SOC 1 SSAE 18SOC 2 Type I & IISOC 3All 5 Trust CriteriaA.ITAM Powered
High Value
🔍
M&A GRC Due Diligence

Pre-close GRC assessment scoped to your deal timeline. We identify control gaps, compliance exposures, and governance liabilities before they become reps & warranties claims. Post-close, we lead the integration and remediation workstream.

Pre-Close DiligenceControl Gap AnalysisCompliance ExposurePost-Close Integration
High Value
📋
Internal & IT Audit Co-Sourcing

Outsourced and co-sourced internal audit for portfolio companies that don't need — or aren't ready for — a full in-house function. Big Four methodology, boutique responsiveness, and direct reporting to your audit committee.

Internal AuditITGCSOC ReadinessAudit Committee Support
Core
🚀
Exit Readiness & Value Assurance

12–24 months before your anticipated exit, we run the full buyer-side playbook — finding every governance or compliance issue a buyer's advisor will find, and fixing it before they do. Includes SOC report procurement, ERM documentation, controls remediation, and management presentation support.

Exit ReadinessBuyer-Side SimulationSOC ProcurementCIM SupportRemediation Roadmap
High Impact
The Deal Cycle

We add value at every
stage of the investment.

Our work is designed to fit the PE lifecycle — with different deliverables optimized for each phase of the hold period, all available through one advisor relationship.

Phase 01 · Pre-Close
GRC Due Diligence Assessment
Identify governance, risk, and compliance gaps before the deal closes. Quantify remediation cost and timeline. Use findings to negotiate reps & warranties or price adjustments.
Risk Exposure ReportControl Gap MatrixCompliance Inventory
Phase 02 · First 100 Days
GRC Foundation Build
Establish foundational governance, risk, and compliance infrastructure — policy framework, ERM program, internal controls baseline, and board/LP reporting cadence built to last through the hold period.
ERM ProgramPolicy LibraryControls FrameworkLP Dashboard
Phase 03 · Hold Period
Ongoing Advisory, Audit & Attestation
Quarterly advisory retainer, internal audit co-sourcing, annual ERM refresh, and SOC attestation via Lazarus Alliance Compliance. Keeps the program current, management focused, and auditors satisfied.
SOC 1/2/3 ReportsQuarterly Risk ReviewAudit Co-SourcingERM Refresh
Phase 04 · Pre-Exit
Exit Readiness Program
12–24 months before exit, we run the full buyer-side simulation. Find and fix every issue before the buyer does. Build the governance narrative and SOC documentation that supports your multiple.
Buyer-Side SimulationRemediation RoadmapCIM Support PackageSOC Report

Why GRC matters to your IRR

Control weaknesses discovered in diligence typically result in a 5–15% valuation reduction or deal restructuring. A clean SOC 2, documented ERM program, and buyer-ready governance package can have the opposite effect — and VMS can deliver all three.

One relationship. Full capability.

Most advisors can tell you what SOC 2 requires. We can hand you a signed report. That's the difference co-ownership of Lazarus Alliance Compliance makes — no vendor management, no re-explaining your environment, no delay at a critical moment in the deal.

Technology that compresses timelines

Continuum GRC's A.ITAM — the world's first AI auditor — automates compliance assessment and evidence management. For portfolio companies working against hold-period deadlines, that speed is a real economic advantage.

A licensed methodology proven globally

Our ERM work is grounded in the Risk Oversight Solutions methodology — licensed from Tim Leech, and tested at the world's most demanding organizations including Shell, Microsoft, RBC, and KPMG in 22 countries.

The VMS Ecosystem

Four capabilities.
One advisor. No hand-offs.

01 · Advisory Hub
Value Management Solutions
Founded & Led by Michael Corcoran, CPA

The primary advisory relationship. 25 years of direct experience advising public and private companies on GRC, ERM, internal audit, and risk governance — at the CFO, CAE, and board level. Georgetown-educated. Every engagement led personally by Michael.

GRC program design & implementation
ERM frameworks for PE hold periods
M&A due diligence & post-close integration
Internal & IT audit co-sourcing
Exit readiness & value assurance
02 · SOC Attestations
Co-Owned with Michael Peters

Michael co-owns Lazarus Alliance Compliance with Michael Peters — founder of Lazarus Alliance, a 26-year-old proactive cybersecurity firm trusted by Cisco, Iron Mountain, KPMG, and hundreds more. Together they deliver SOC 1, 2, and 3 attestations as a licensed CPA firm.

SOC 1 · SOC 2 · SOC 3 (Type I & II)
FedRAMP · CMMC · PCI DSS · HIPAA
ISO 27001 · NIST 800-53/171 · DFARS
StateRAMP · ITAR · CJIS · NERC CIP
Vulnerability & penetration testing
Visit Lazarus Alliance →
03 · Technology Platform
AI-Powered GRC Platform

The world's first AI auditor. Continuum GRC's A.ITAM is the only FedRAMP-authorized GRC platform on the planet, with 100+ auto-mapped frameworks, real-time compliance dashboards, and AI-driven audit automation. Named Gartner "Best Value GRC Software."

World's first AI auditor (A.ITAM)
Only FedRAMP-authorized GRC platform
100+ auto-mapped compliance frameworks
Gartner "Best Value GRC Software"
Real-time risk scores, maturity & dashboards
Visit Continuum GRC →
04 · ERM Methodology
Licensed Methodology

VMS licenses the Risk Oversight Solutions objective-centric ERM methodology — developed by Tim Leech, named one of the top 10 internal audit and risk thought leaders of the decade by the IIA. Licensed to KPMG in 22 countries and implemented at Shell, Microsoft, RBC, and hundreds of global organizations.

Objective-centric, management-driven ERM
Licensed to KPMG in 22 countries
IIA top 10 global thought leader (Tim Leech)
Recognized by Harvard, Columbia & LSE
35+ years of continuous development
Visit Risk Oversight Solutions →
Professional Colleagues

Connected to the defining
voices in GRC.

Michael's professional colleagues include four of the most recognized and credentialed names in the global GRC, internal audit, and risk management community — a network built over decades of shared practice and mutual respect.

MR
Michael Rasmussen
The Father of GRC · GRC 20/20 Research

The analyst who coined and defined the term "GRC" at Forrester Research in 2002. Founder of GRC 20/20 Research, former Forrester VP and Top Analyst, OCEG Fellow, and contributor to U.S. Congressional reports on governance and compliance.

PS
Paul Sobel
Former IIA Global Chairman · Former COSO Chairman

Former Global Chairman of the IIA (2013–14) and former Chairman of COSO. Former VP and Chief Audit Executive at Georgia-Pacific. Inducted into the IIA American Hall of Distinguished Practitioners. Named one of the 100 Most Influential People in Finance by Treasury & Risk Magazine. Author of four books.

NM
Norman Marks
Author · IIA Hall of Distinguished Practitioners

CPA, CRMA. Over 20 years as Chief Audit Executive and Chief Risk Officer at major global corporations. Inducted into the IIA American Hall of Distinguished Practitioners (2018). Honorary Fellow of the Institute of Risk Management. Author of 12 books on risk management, internal audit, and governance.

TL
Tim Leech
IIA Top 10 Risk Thought Leader · ROS Founder & CEO

Founder and CEO of Risk Oversight Solutions. Named one of the top 10 internal audit and risk thought leaders of the decade globally by the IIA. Pioneer of objective-centric, management-driven risk methodology — which VMS licenses and has practiced since 2002.

About the Founder

The advisor your
portfolio companies need.

Michael Corcoran founded Value Management Solutions on a conviction built over 25 years of practice: that well-designed GRC programs don't just protect companies — they create measurable competitive advantage and real enterprise value.

A Georgetown graduate and CPA, Michael has spent his career advising public and private companies at the CFO, Chief Audit Executive, and board level — across financial services, defense, technology, manufacturing, and healthcare. Every engagement is led by Michael personally.

Through co-ownership of Lazarus Alliance Compliance with Michael Peters, a licensed ERM methodology from Risk Oversight Solutions, and access to the Continuum GRC A.ITAM platform, VMS delivers a level of integrated capability that no solo advisory practice can match.

Michael's professional colleagues include Michael Rasmussen (the Father of GRC), Paul Sobel (former IIA Global Chairman and COSO Chairman), Norman Marks (IIA Hall of Distinguished Practitioners), and Tim Leech (IIA top 10 risk thought leader of the decade).

MC
Michael Corcoran, CPA
CEO & Founder · Cumming, GA · 770.891.1491

Georgetown University · CPA Certified

Bachelor's degree from Georgetown University. Certified Public Accountant. Deep technical grounding in audit, internal controls, financial reporting, and risk frameworks including COSO, COBIT, ISO 31000, and NIST.

25+ Years Advising Public & Private Companies

A career built at the CFO, CAE, and board level — across financial services, defense, technology, manufacturing, and healthcare. Direct experience with companies from early-stage through Fortune 1000.

Co-Owner, Lazarus Alliance Compliance

Co-owns Lazarus Alliance Compliance with Michael Peters, founder and owner of Lazarus Alliance — a 26-year-old cybersecurity firm conducting SOC 1, 2, and 3 attestations and the full stack of cybersecurity audit and compliance services.

Licensed Risk Oversight Solutions Methodology

Licenses and practices the objective-centric ERM methodology developed by Tim Leech of Risk Oversight Solutions — in continuous practice since 2002, and proven at Shell, Microsoft, RBC, KPMG in 22 countries.

Defense & Regulated Industry Expertise

Specialized knowledge in CMMC Level 1–3, SPRS scoring, DFARS, NIST SP 800-171, and regulated industry compliance — directly relevant for PE firms with defense, government, or highly regulated portfolio holdings.

Get in Touch

Let's talk about your portfolio.

We typically begin with a complimentary 60-minute discovery call. We'll assess your current GRC posture across the portfolio, identify the highest-priority gaps, and give you a clear picture of what addressing them is worth in terms of risk reduction and exit value.

📍
Cumming, Georgia — serving clients nationally
👤
Michael Corcoran, CPA · CEO & Founder

Your information is confidential and will not be shared with third parties.