Management Control: a practical framework

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Language: English

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Pages: 28

Publisher: b2corporate (October 28, 2013)

ISBN: B00JJWEQUK

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Meeting with process owners and identifying background and objectives for the audit; Elaborating and approving suitable methodology to apply; Selecting appropriate tools to collect all necessary data (such as self-assessment forms & questionnaires, on-site inspections, reviewing of records, etc); Composing the plan and getting it approved by auditors and process owners; Composing the schedule to state timeframes for the audit; Sending notifications to inform the process participants of an upcoming audit; Conducting the Opening Meeting with the process staff members and stakeholders; Interviewing and questioning the organizational staff and process stakeholders; Reviewing procedure manuals and process documents (standards, regulations and historical); Learning organization of other business processes if required; Testing process for compliance with declared standards and policies; Assessing the adequacy of internal controls; Communicating the report to the process owners and considering it on the Closing Meeting; Collecting feedback and conducting Follow-Up; The process’s inputs, outputs, managers, suppliers, and customers have been identified and documented as appropriate; The process key risks have been identified, rated, analyzed, documented, and risk awareness & mitigation policy has been raised as appropriate; There are well-defined performance metrics, internal controls, and procedures helping to state customer-oriented metrics to be derived from loosely described requirements; There are special administrative strategy and special internal corporate controls & service for the purpose of continuous process monitoring, review and improvement management; There are well-defined and documented requirements on knowledge, skills, certification, and seniority for specialists to operate the process as appropriate; There are well-defined and documented process roles & responsibilities (adapted through organizational HR-mechanisms) without any unjustified duties, duplication of functions, and conflicts between them; Personnel who currently operate the process’s workflow match the undertaken positions and are completely aware of and accountable for their individual functions; All necessary trainings have been provided, as well as all working & safety instructions have been properly understood by the process personnel; The process’s requirements for the working assets (facilities, infrastructure, technology, etc) are well-defined, specified and justified by the competent technical experts, and completely approved by the company management; The existing assets match the provided specifications as appropriate; All process equipments and technologies are.. 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