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The ECAR Model document
Claims below can be derived from The ECAR Model document's chapter "322 Controls".
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Text for questionnaire
Controls protect process from deviating from the course towards objectives.
Permanent controls are carried out on continuous basis during normal run of a process.
Examples of such controls are reconciliations, verifications,
and separating duties [1].
Ad hoc controls are carried out incidentially in emerging situations, e.g.
an extra review of work when strong doubts about its quality arise.
At my work place..
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| B1) |
controls address right things.
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| B2) |
controls are carried out so that they fulfil the purpose that they exist for.
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| B3) |
controls are built such a way that they can be carried out efficiently.
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| B4) |
[Open question:] What control are you most unsatisfied with and why?
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[1]
The underlying idea in sepation of duties is eliminating risky work combinations
so that same worker e.g. can not authorize transactions and make - or collect - payments
and/or take care of book-keeping.
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