ToolInternal Controls
Walkthrough Process Mapping Tool
Document how a process really works during walkthroughs — steps, roles, systems, approvals, evidence, exceptions and manual workarounds.
PDF • 6 Pages • Free
Tool
Control Design Evaluation Tool
Check whether a control is designed well enough to address its risk — owner, frequency, evidence, precision and exception response — before you test it.
What you'll find inside
- Purpose and when to use the tool, with a five-step method
- Core inputs: risk, control objective, activity, owner, frequency, preventive/detective, manual/automated, evidence, precision and exception follow-up
- A 0–2 scoring matrix for risk linkage, ownership, frequency, evidence, precision and exception response
- A one-page working sheet to complete during planning, fieldwork or issue validation
- A worked example of a control design assessment
- Five quick-reference reminders before operating-effectiveness testing
Best for
- Auditors before control testing
- Risk & Control Matrix reviews
- Control owners improving control design
Resource information
- Format:
- Pages:
- 6
- Price:
- Free
- Registration:
- Not required
© Salih Ahmed Islam
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