Process Mapping and Development of the Control Environment

The primary function of internal audit is to evaluate the operation of the internal control system and make recommendations for its improvement. One of the most critical elements of this system is the process-integrated controls, which serve as a first line of defense against organizational risks.

It is essential that these controls are:

• Embedded at the appropriate points within processes
• Functioning effectively, meaning they provide meaningful control without hindering the process flow
• Actively operated by the designated staff members

The experts at ABT possess deep knowledge of control mechanisms and apply robust process analysis methodologies to support your organization in:

• Mapping selected processes
• Evaluating existing controls
• Recommending improvements to strengthen your control environment where necessary