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Conceptual Control Framework

Conceptual Control Framework. Ideas to improve control and reduce complexity. Financial Statements. Key Reporting Controls. Supporting Controls (Transactions). IT Embedded Controls. Balance Sheet Income Statement. D.1. D.2. D.3. D.4. C.1 C.N. EUC AEC. C.11. OLA. C.12.

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Conceptual Control Framework

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  1. Conceptual Control Framework Ideas to improve control and reduce complexity Financial Statements Key Reporting Controls Supporting Controls (Transactions) IT Embedded Controls Balance Sheet Income Statement D.1. D.2. D.3. D.4. C.1 C.N EUC AEC C.11 OLA C.12 PDW as a “Filter” By major class of trade Start end-to-end mapping process in a risk-based, financial reporting priority

  2. Conceptual Control Hierarchy Set “attention” priority to improve control & reduce complexity Financial Statements IS BS CLC Direct Analysis Closing Complex Transactions Transactions C-Transactions AEC – EUC IT Embedded Controls ITCC Applications ITGC – Infrastructure OLA – True High Business Principles, BCI, Assurance, Audit H/R – Quality People

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