Internal Control over Financial Reporting: framework

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Internal Control over Financial Reporting
framework
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CONTROL ENVIRONMENT
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RISK ASSESSMENT
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CONTROL ACTIVITIES
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INFORMATION AND COMMUNICATION
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MONITORING
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Control Environment
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Risk Assessment
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Control Activities
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Information and Communication
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Monitoring
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E Existence C Completeness VA
Valuation or Allocation RO Rights and
Obligations PD Presentation and
Disclosure
Risk Identification and Analysis by Account and
Disclosure Balance Sheet

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E Existence C Completeness VA
Valuation or Allocation RO Rights and
Obligations PD Presentation and
Disclosure
Risk Identification and Analysis by Account and
Disclosure Income Statement
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Risk Analysis Mapping Accounts to Business
Processes
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Mapping Business Sub-Processes to Supporting IT
Infrastructure
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Process Level Matrix - Revenue
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Gap Analysis
To Be
SoX
As is