Process

Risk

Control Objective

Control Name

PCAOB Assertions C EO V RO PD

Financial Statement

COBiT Assertions C A V R

Key Control?

Frequency

Preventative / Detective

Manual / Automated / Spreadsheet

Ownership

Linked Resources

Test Plan

Work Request Rationalisation sub-process Within this sub-process the more complex work requests are put forward for initial assessment by the complete CCG and from here it will get routed down the most appropriate path. This could be to be deferred, rejected or continue on for further analysis/investigation, and assigned to the appropriate investigating body.  At this point the bulk of work requests will go for further assessment. This phase should be completed by 2 weeks of request submission. Maturity level of work requests at this phase would typically be of a level 1,  Request such as Fast track items, which would have completed their assessment phase would be upgraded to maturity level 2. Refer to the Work Request Rationalisation Sub-process for complete details.

This process does not have any associated risks.