Internal Controls Sustainability Training Guide

This sample guide focuses on building a sustainable internal control process.

This type of process focuses on developing and executing a communication plan, monitoring the business and rule changes, and analyzing for continuous improvement opportunities. This document provides a sample accountability matrix describing the various roles and responsibilities of executive management, the compliance group, business unit owners, control owners and internal audit. It also identifies the elements required for a sustainable internal control environment and provides a framework for evaluating business process controls.