CGOV.9:1 - Problem frame

Use this pattern when a corporation’s objectives depend on controls that do not operate, leave a consequential exposure untreated, impose needless burden or give governing participants an unreliable picture of what happens.

Start from the objective and the work in which failure could arise. Select controls that address the exposure, provide the means to perform them, and examine their operation and interaction. Return the controls actually established, what is known about their functioning, and the remaining limitations or correction.

Internal control spans operations, reporting and compliance. This pattern governs their connection to corporate objectives and oversight. Particular statistical, accounting, technical or administrative operations retain their own methods. An adequate existing control can continue without redesign.