Financial Controls
Internal controls assessment, compliance tracking, fraud risk analysis, and audit readiness
Controls Score
Audit Readiness
42
Controls Assessed
34
Controls Effective
5
Need Improvement
3
Critical Gaps
Controls Assessment by Category
Segregation of Duties85/100
Strong separation between authorization, custody, and recording
Authorization Controls80/100
Approval thresholds and delegation matrix in place
Physical Controls65/100
Asset tracking needs improvement, inventory counts irregular
Reconciliation88/100
Monthly reconciliations completed on time consistently
IT Controls52/100
Access reviews overdue, no MFA on financial systems
Documentation70/100
60% of policies documented, retention schedule incomplete
Compliance Tracker
| Requirement | Category | Frequency | Last Completed | Next Due | Status |
|---|---|---|---|---|---|
| Bank Reconciliation | Financial | Monthly | Feb 5, 2026 | Mar 5, 2026 | Current |
| Sales Tax Filing | Tax | Monthly | Jan 20, 2026 | Feb 20, 2026 | Current |
| Payroll Tax Deposits | Tax | Semi-Weekly | Feb 10, 2026 | Feb 14, 2026 | Current |
| Quarterly Tax Estimates | Tax | Quarterly | Jan 15, 2026 | Apr 15, 2026 | Current |
| Access Rights Review | IT | Quarterly | Oct 15, 2025 | Jan 15, 2026 | Overdue |
| Insurance Policy Review | Operational | Annual | Jun 1, 2025 | Jun 1, 2026 | Current |
| Physical Inventory Count | Asset | Quarterly | Nov 30, 2025 | Feb 28, 2026 | Due Soon |
| Password Rotation | IT | 90 Days | Nov 1, 2025 | Feb 1, 2026 | Overdue |
| Vendor W-9 Collection | Tax | Annual | Jan 10, 2026 | Jan 31, 2027 | Current |
| Business License Renewal | Legal | Annual | Aug 15, 2025 | Aug 15, 2026 | Current |
Fraud Risk Assessment
High Risk Areas3
- Expense reimbursements (no receipt threshold)
- Vendor payment modifications (single approver)
- IT system access (shared admin credentials)
Medium Risk Areas4
- Customer refund processing
- Inventory adjustments
- Manual journal entries
- Petty cash management
Audit Readiness - Gap Analysis
Controls Status Overview
Policy Recommendations
Implement MFACritical
Enable multi-factor authentication on all financial systems. Reduces unauthorized access risk by 99%.
Dual Approval for PaymentsCritical
Require two authorized approvers for vendor payments over $5,000.
Expense Receipt PolicyImportant
Require receipts for all expenses over $25. Implement automated receipt scanning.
Quarterly Access ReviewsImportant
Schedule quarterly review of all system access rights. Remove terminated employee access immediately.
Document Retention PolicySuggested
Formalize document retention schedule. 7 years for financial records, 4 years for tax docs.
Whistleblower HotlineSuggested
Establish anonymous reporting channel for potential fraud or policy violations.