Pertinent Controls Needed in

the Business Process

Are these controls present?

YES
1. Source documents should be prenumbered and filed chronologically.
2. Transaction authorization should be
separate from recording

NO

Analysis of Missing Controls:

1. Missing controls 1 - (Briefly describe your observation on the companys current
process and justify why they should implement such controls).
Suggested Compensating Controls (What the company has to do to lessen the risk of
absence of controls.)
2. Missing controls 2
Suggested Compensating Controls -